TMI BlogCentral Excise Rules - 9th Amendment of 1997X X X X Extracts X X X X X X X X Extracts X X X X ..... to as the said Act, the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944 (hereinafter referred to as the said rules), namely :- 1. (i) These rules may be called the Central Excise (Ninth Amendment) Rules, 1997 . (ii) They shall come into force on the date of their publication in the Official Gazette. 2. In the said rules, in rule 57B, in su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid rules, in rule 57E, in sub-rule (3), for the words "contravention of any provisions of the Act", the words, figures and brackets "contravention of any provisions of the Act or of the Customs Act, 1962 (52 of 1962)" shall be substituted; 5. In the said rules, in rule 57F, in sub-rule (4) for clause (iii), the following shall be substituted, namely :- "(iii) removing the same without payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be substituted, namely :- "(6) Notwithstanding anything contained in sub-rule (3) or rule 52A - (i) a manufacturer may take credit on inputs received in his factory; or (ii) a person registered under rule 174 for issue of invoice under rule 57G, or as the case may be, under rule 57T, may make receipt entries in register maintained under rule 57GG, on the basis of original invoice, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perintendent of Central Excise, who shall after verifying their genuineness, deface such documents and return the same to the manufacturer" shall be inserted. 7. In the said rules, in rule 57R, in sub-rule (1), for the words "capital goods which are used in the manufacture of final products", the words "capital goods which are used exclusively in the manufacture of final products" shall be subst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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