Central Excise Rules - 7th Amendment of 1996 - 31/96 - Central Excise - Non Tariff

Central Excise Rules - 7th Amendment of 1996 Notification No. 31/96-C.E. (N.T.) Dated 3-9-1996 In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rule, 1944, (hereinafter referred to as the said Rules), namely :- 1. (i) These rule may be called the Central Excise (Seventh Amendment) Rules, 1996 . (ii) They shall come into force on and from 4th September, 1996. 2. In the said rules, in rule 57H, in sub-rule (1), - (i) in clause (ii), for the portion beginning with the words, letters and figures "used in or in relation to the manufacture of fabrics other than inputs falling within heading No. 51.05" and ending with the figures and words "56.06 of the Schedule to the said Central Excise Tariff Act" the words "used in or in relation to the manufacture of fabrics by a composite mill," shall be substituted; (ii) for the portion beginning with brackets, letter, words and figures "(b) such inputs at (ii) above are lying in stock, or are received in the factory, on or after the 4th day of September, 1996, or such inputs are used in the manufacture or packing of final products which are cleared from the factory on or after the 4th day of September, 1996," and ending with the words "and that no credit has been taken by the manufacturer in respect of such inputs under any other rule or notification", the brakets, letter, words and figures "(b) such inputs at (ii) above are lying in stock, or are received in the factory, on or before the 4th day of September, 1996 or such inputs are contained in the intermediate goods which are lying in stock on 4th day of September, 1996, or such inputs are used in the manufacture or packing of final products which are cleared from the factory on or after the 4th day of September, 1996, and that no credit has been taken by the manufacturer in respect of such inputs under any other rule or notification" shall be substituted. (iii) after second proviso, the following Explanation shall be inserted, namely :- " Explanation. - For the purpose of this sub-rule, "composite mill" means a manufacturer, who is engaged in the processing of fabrics, with the aid of power alongwith spinning of yarn from fibres and weaving or knitting or crocheting of fabrics within the same factory." 3. In the said rules, rule 96D shall be omitted.