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Circular No. 426/59/98-CX I am directed to draw your attention to Notification No. 38/ 98-CE (NT) dated the 2nd September, 1998, whereby in Rule 187A of the Central Excise Rules, 1944, a proviso has been inserted so as to extend special facility to the large manufacturer exporters in respect of examination, certification and sealing of export goods at the place of despatch.
Circular No. 425/58/98-CX Kind attention is drawn to CEGAT order No. A-4 dated 6.01. 1998 in case of M/S Flexo Foam Industries Vs. CCE, Bolpur. The CEGAT has allowed the benefit to the appellants relying on its earlier order in case of CCE, Meerut Vs M/S Maruti Foam Ltd. reported in 1996 (85) ELT 157 (Tribunal).
Circular No. 424/57/98-CX It was brought to the notice of the Board that consequent upon rescinding of Rule 56 A of the Central Excise Rules, 1944 containing the provisions of Proforma credit end extension of Modvat credit to the goods covered under the said Proforma credit with effect from 20th May, 1944 certain intermediate products such as covered rubber thread, covered spandex yarn etc. which arose during the course of manufacture of final products remained outside the purview of the provisions of Modvat credit.
Circular No. 423/56/98-CX Certain doubts have been raised regarding whether the erroneous refunds granted could be recovered by recourse to review under Section 35-E of the Central Excise Act or demands under Section 11A within the statutory time limit as laid down.
Circular No. 422/55/98-CX I am directed to draw your attention to Notification No. 26/98-CEE (NT) dated 15th July, 1998 and Order Nos. 10/98-Central Excise 23rd July, 1998 and 11/98-Central Excise dated 10th August, 1998, both issued thereunder, relating to extention of the provisions of Chapter VII of the Central Excise Rules, 1944 to excisable goods specified in the Schedule to the Central Excise Tariff Act, 1985 for storage in a warehouse and export therefrom.
Circular No. 421/54/98-CX I am directed to refer to notification No. 14/98-CE (NT) and 21/98-CE (N.T.), both dated 2.6.98 whereby MODVAT credit of duty paid on inputs used in or in relation to the manufacture of final products was restricted to extent of 95% of such duty.
Circular No. 420/53/98-CX The Board has been concerned about the delay in filing of CAs against the adverse CEGAT Orders and with the fact that the Supreme Court has not been condoning such delays and has been dismissing the Revenue appeals without going into the merits of the case. The Board has been emphasising the need for expeditious submission of C.A. proposals and recently it has issued instructions vide Cir. No. 402/35/98-CX (F.No. 390/107/97-JC) dated 9th June, 1998 emphasising against the need for submission of CA proposals, complete in all respects,
Circular No. 419/52/98-CX I am directed to say that the Government is concerned about the present practices and their efficiency in properly administering the Modvat Scheme. It is noticed, inter alia, that the payment of duty from the Modvat Credit account as a percentage of total revenue has increased substantially and consistently during the last decade or so. Consequently, the marginal rate of increase in revenue is not high as it should be. It is felt that some of the manufacturers have taken credit for which they were/ are not entitled, thus causing unwarranted distortion in revenue collection.
Circular No. 418/51/98-CX I am directed to say that notification Nos. 31/98-CE(N.T.), 32/98-CE (N.T.), 33/98-CE(N.T.) and 34/98-CE (N.T.), all dated 24.8.1998, have been issued under rule 12 of the Central Excise Rules, 1944, providing for grant of rebate of duty of excise on non-alloy steel ingots and billets and non-alloy steel hot re-rolled products, exported out of India or used as materials in the export goods, where duty is paid under Section 3A of the Central Excise Act, 1944.
Circular No. 417/50/98-CX I am directed to draw your attention to the Central Excise 11th Amendment Rules, 1998, vide notification No. 30/98-CE(N.T.) dated 24.8.1998, whereby sub-rule (3) of rule 12 of the Central Excise Rules, 1944 has been substituted.
