TMI BlogCentral Excise (4th Amendment) Rules, 1995X X X X Extracts X X X X X X X X Extracts X X X X ..... ng materials, (c) inputs used as fuel, and (d) inputs used for generation of electricity, used within the factory of production for manufacture of final products or for any other purpose, but does not include - (i) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of final products; (ii) packaging materials in respect of which any exemption to the extent of the duty of excise payable on the value of the packaging materials is being availed of for packaging any final products; (iii) packaging materials or containers, the cost of which is not included in the assessable value of the final products under section 4 of the Act.'. 3. In the said rules, in rule 57C, after the words "Free Trade Zone or to a hundred per cent Export-Oriented Unit" the words "or to a unit in an Electronic Hardware Technology Park or to a unit in Software Technology Parks" shall be inserted. 4. In the said rules, in Rule 57D, for the proviso, the following provisos shall be substituted, namely :- "Provided that such intermediate products are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing under heading No. 87.01 or motor vehicles falling under heading Nos. 87.02 and 87.04 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) shall lapse and shall not be allowed to be utilised for payment of duty on any excisable goods, whether cleared for home consumption or for export : Provided that nothing contained in this sub-rule shall apply to credit of duty, if any, in respect of inputs lying in stock or contained in finished products lying in stock on the 16th day of March, 1995.". 6. In the said rules, in rule 57G, for sub-rule (4), the following sub-rule shall be substituted, namely :- `(4) A manufacturer of the final products shall submit, within five days after the close of each month, to the Superintendent of Central Excise the original documents evidencing the payment of duty along with extracts of Parts I and II of Form R.G. 23A, every month and the Superintendent of Central Excise shall, after verifying their genuineness, deface such documents and return the same to the manufacturer : Provided that the Collector may, having regard to the nature, variety and extent of production or manufacture or frequency of removals - (i) fix in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n such option is exercised and after deducting the said amount from the balance, if any, lying in his credit, the balance if any, still remains shall lapse and shall not be allowed to be utilised for payment of duty on any excisable goods, whether cleared for home consumption or for export.". 8. In the said rules, in rule 57-I in sub-rule (1), for the words "within six months from the date of such credit", the words, brackets, figures and letter "within six months from the date of filing the return required to be submitted in terms of sub-rule (4) of rule 57G, and where no such return as aforesaid is filed, within six months from the last date on which such return is to be filed under the said rules" shall be substituted. 9. In the said rules, in rule 57-O, for sub-rule (4), the following sub-rule shall be substituted, namely :- `(4) A manufacturer of the final products shall submit, within five days after the close of each month, to the Superintendent of Central Excise a monthly return indicating the particulars of the inputs used during the month and the amount of credit taken, alongwith extracts of Parts I and II of Form R.G. 23B : Provided that the Collector may, having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 68/89-Customs, dated the 1st March, 1989, and used in the factory of manufacturer.". (ii) for sub-rule (2), the following sub-rule shall be substituted, namely :- "(2) Notwithstanding anything contained in sub-rule (1), no credit of the specified duty paid on capital goods (other than those capital goods in respect of which credit of duty was allowable under any other rule or notification prior to the 16th day of March, 1995) shall be allowed if such capital goods were received in the factory before the 16th day of March, 1995."; (iii) for the Annexure, the following Annexure shall be substituted, namely :- "ANNEXURE All goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely :- (i) all goods falling under Chapter 24; (ii) all goods falling under heading Nos. 36.05 or 37.06; (iii) all woven fabrics falling under chapters 52 or 54 or 55.". 11. In the said rules, in rule 57R, - (i) in sub-rule (1), after the words "Electronic Hardware Technology Park", the words "or to a unit in Software Technology Parks" shall be inserted; (ii) in sub-rule (2), after the proviso, the following proviso shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction over the factory, a declaration (in quadruplicate) showing, - (a) the full description of - (i) all excisable goods produced or manufactured by him, (ii) all other goods produced or manufactured by him and intended to be removed from his factory, and (iii) all the excisable goods already deposited or likely to be deposited from time to time without payment of duty in his warehouse; (b) the Chapter, heading No. and sub-heading No., if any, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) under which each goods fall; (c) the rate of duty leviable on each such goods; (d) the exemption notification availed or proposed to be availed, if any; and (e) such other particulars as the Collector may direct, and obtain a dated acknowledgement of the said declaration : Provided that such declaration shall be filed on or before the 15th May, 1995 or such extended period as the Assistant Collector of Central Excise may permit : Provided further that an assessee producing or manufacturing excisable goods for the first time shall be required to submit the said declaration within thirty days of commencing the production of such excisable goods. (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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