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Circular No. 97/8/95-CX I am directed to refer to Board”s Circular No. 42/ 42/ 94-CX. (F. No. 58/1/93-CX.I) dated 7.6.94 on the subject noted above and to say that since “second para” of the said circular is not factually correct and is also not relevant to the issue discussed the same may be omitted from the said circular.
Circular No. 96/7/95-CX Rule 57G of Central Excise Rules deals with the accounting procedure for the persons issuing invoices under Rule 57G. It is necessary that transactions relating to goods invoices under Rule 57G. It is necessary that transactions relating to goods on which Modvat Credit is to be availed of are smoothly carried out
Instructions relating to issuance of invoice (s) under Rule 57G of Central Excise Rules-Rule 57G of Central Excise Rules deals with the accounting procedure for the persons issuing invoices under Rule 57G. It is necessary that transactions relating to goods invoices under Rule 57G. It is necessary that transactions relating to goods on which Modvat Credit is to be availed of are smoothly carried out, however, the following basic parameters must be kept in view.
Circular No. 95/6/95- CX I am directed to refer to Board”s Circular No. 2/92-CX.1 (F.No. 54/9.92-CX.1) dated 31.12.92 wherein it was clarified that the Board”s Section 37-B order No. 8/92/ dated 24.9.92 cannot change the status of the past closed assessments. But, wherever cases are pending decision
Circular No. 94/5/95-CX Certain doubts have been expressed as to whether manufacture of cast iron powder out of cast iron granules (72.05)/ cast iron turnings & borings (72.04) amounts to manufacture for the purpose of Section 2(f) of the Central Excise & Salt Act, 1944.
Circular No. 93/4/95-CX Attention is invited to Board”s Circular No. 11/91-CX. 6 dt. 3.7.91 relating to levy of additional excise duty under Finance Act, 1985 on TV sets. It was clarified in this Circular that Rule 13 does not permit export of goods without payment of duty leviable under the Finance Act, 1985 and in the absence of a specific Notification exemption payment of AED on goods under export
Circular No. 92/3/95-CX Representations have been received about the application of Notification No. 162/ 86-CE, (Sl. No.5), as amended, to three wheeled auto rickshaws meant for transport of goods. three wheeled auto rickshaws under for transport of goods are also known as
Circular No. 91/2/95-CX Doubts have been expressed as to whether Garnetting/ carding processes carried on waste of filaments/ waste of staple fibres amounts to manufacture within the ambit of Section 2(f) of the Central Excises and Salt Act, 1944 and whether central excise duty will be attracted at more than one stage
being cleared for home consumption, other than scrap, waste or remnants are similar to the goods which are exported or expected to be exported from the units during specified period of such clearances in terms of Export and Import Policy
Nothing contained in this notification shall be applicable to an undertaking which avails of any concession in terms of notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 136/94-Central Excises, dated the 10th November, 1994 or to a service providing undertakings which does not export services out of India.
