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Circular No. 183/17/96-CX I am directed to say that doubts have been expressed as to whether chilling of hydrogenated vegetable oil (vanaspati) amounts to “further preparations”, as it results in texturization, thus taking it outside the scope of heading 15004 and making it ineligible for the benefit of money credit as per notification No 45/89-CE(NT).
Circular No. 182/16/96-CX I am directed to say that doubts have been expressed regarding correct classification of Portland Slag Cement and Portland Pozzolana Cement as to whether under sub-heading 2502.29 or 2502.90 during the period 1.3.92 to 28.2.94. The doubts have arisen in view of the changes effected in Chapter 25 of the Central Excise Tariff Act, 1985 in the Budget of 1992-93.
Circular No. 181/15/96-CX Rule 57T of Central Excise Rules, 1944 repuires that manufacturer intending to take credit of the duty paid on capital goods under Rule 57Q shall file a declaration with the Asstt. Commissioner. Representations have been received from the trade that field formations have been denying the credit in cases where the declaration has been filed after receipt of capital goods inside the factory even though there are the provisions for condoning such delays. It has been represented that many times
Circular No. 180/14/96-CX I am directed to say that the difficulties have been expressed by the trade regarding implementation of the provisions contained in Sud-Rule 96) of rule 52A and sub- Rule (5) of Rule 57GG of Central Excise Rules read with Board Circular No. 152/63/95-CX dated 10.10.95 which interalia provide that each invoice shall bear a printed serial number running for the entire financial year.
Circular No. 179/13/96-CX Attention of the Board has been invited to difficulties faced by the manufacturers in availing the credit under rule 57G/ 57T where:- (i) the Bill of Entry has been filed in the name of the registered office/ head office of the manufacturer for the inputs to be used in his factory.
Circular No. 178/12/96-CX During oral evidence before the Pubic accounts Committee on Audit para 3.48/91-92 on the Report of the C & AG of India for the year ending 31.3.1992 the matter regarding fraudulent availment of Modvat Credit by M/s. Sipani Automobiles Ltd. Bangalore, a manufacturer of motor -cars who took Modvat Credit fraudulently to tune of Rs. 76.84 lacs in excess of the duty paid on the inputs during the period February, 1991 to March, 1992
Circular No. 176/10/96-CX It has been reported that, in practice, the Divisional Assistant Commissioners had been granting permissions for cutting and re-packing of duty paid fabrics received in lump form, after proper identification vis-a-vis the duty paid document. Supervision charges were also collected in such cases which indicate that the entire activity of cutting and re-packing was carried out under Central Excise supervision.
Circular No. 175/9/96-CX I am directed to say that doubts have been expressed regarding eligibility of fat liquors for concessional rate of duty in terms of Notification No. 12/94-CE dated 1.3.94 as amended by Notification No. 14/95-CE dated 16.3.95.
Circular No. 174/8/96-CX It has been brought to the notice of the Board that the different practices are followed by the Commissionerates regarding verification of refund vouchers & re-concilitation of refunds sanctioned in respect of Central Excise Duties.
Circular No. 173/7/96-CX Notification No. 22/94-CE dated 1.3.94 as amended by Notification No. 101/94-CE date 4.5.94 and Notification No. 18/95-CE dated 16.3.95 prescribed exemption from payment of duty on cartons, or converted types of paper and paper board. It apperars that view has been taken held in the field that the aforesaid exemption is not applicable in respect of printed cartons etc. of corrugated paper of paper board.
