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Circular No.134/45/95-CX Subsequent to the issue of above instructions it has come to the notice of the Board that a substantial amount of Modvat credit has been availed on goods which are either not capital goods or which are capital goods but which have not been used for producing or processing of any goods or for bringing about any change in any substance for manufacture of final products as required under Rule 57Q of the Central Excise Rules, 1944
Circular No. 133/44/95-CX Representations have been received by the Board regarding difficulties in dispatching small consignment lots to each and every destination in the same vehicle used for transporting the goods from the factory of the manufacturer.
Circular No. 132/43/95-CX I am directed to invite your attention to the Notification No. 83/95-CE dated 24.4.95 which amends Notification Nos. 38/95-CE, 40/95-CE and 43/95-CE, all dated 16.3.1995 so as to remove the restriction on having facilities for bleaching, prating and dyeing for availing of the benefit of exemption under the above notifications. In its place, the earlier condition of not subjecting the fabrics to processes other than the specified processes within the same factory has been incorporated.
Circular No. 131/42/95-CX I am directed to refer to Board”s Circular No. 12/93-CX.8 dated 02.11.1993 issued from F.No. 267/45/93-CX.8 on the above mentioned subject and to say that while verifying the genuineness of the extracts of RG-32A Part – I and II and the originals of duty paying documents and before the defacement of the latter the Range Superintendent Shall also compare all relevant entries in RG-23A Part- I and Part II with the duty and other particulars given on original duty paying documents
Notification under Section 37 – In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944) and of all other powers enabling it in this behalf the Central Government hereby directs that references to any authority specified in column 2 of the Table below in the rules made or deemed to have been made under that section or in any other notification
Circular No. 130/41/95-CX Your attention is invited to the Finance Act, 1995 wherein a new section 11BB under Central Excise & Salt Act, 1944 wherein a new section on delayed refunds. Which the enactment of the Finance Act, the the Department has become liable to pay interest at the prescribed rate in case of various types of refund which are not processed within three months from the date of the receipt of refund applications under section 11BB of CE & SA, 1944, till the date of refund of such duty.
Circular No. 129/40/95-CX The new Central Excise rule No. 12(1) (b) has been framed to grant rebate of EC duty paid on raw materials /inputs used in the manufacture of the finished goods exported from India. The new Rule 12(1)(b) thus incorporates in it the erstwhile reels 12 A and 191A of the Central Excise Rules, 1944. A fresh notification 42/94, C.E. (N.T), dated 22.9.94 issued under the new rule permits grant of rebate of duty paid on any excisable materials used in the manufacture and packing of the goods exported. The notification details the conditions for claiming such rebate of duty
Circular No. 128/39/95-CX I am directed to refer to Board”s Circular No. 15/88-CX.I (F.NO. 13/7/88-CX.I) dated 25.4.88 wherein it was clarified that Board considers Zari and Zari items as “handicrafts” eligible for exemption under Notification No. 76/86 dated 10.2.86.
Circular No. 127/38/95-CX I am directed to invite your attention to Board”s letter F.No. 333/33/93-TRU dated 17.3.94 wherein it was stipulated that SSI units having value of clearances less than Rs. 30 lacs need not file a declaration but can send a plain letter with name and address of manufacturer and description of excisable goods being manufactured by him by registered post to the Collector of Central Excise.
Circular No. 126/37/95-CX I am directed to say that with a view to have proper accountal of the raw materials used in the manufacture of cigarettes; Trade Notices have been issued by different Collectorates prescribing maintenance of accounts in respect of different raw materials used in the manufacture of cigarettes
