Amends 4 notifications - Waste and scrap of metals - 246/87 - Central Excise - Tariff

Amends 4 notifications - Waste and scrap of metals Notification No. 246/87-C.E. Dated 2-11-1987 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed, shall be amended in the manner specified in the corres ponding entry in the column (3) of the said Table. TABLE S. No. Notification No. and date Amendment (1) (2) (3) 1. 172/84-Central Excises, dated the 1st August, 1984. In the said notification, after the first proviso, and before the Explanation , the following proviso shall be inserted, namely :- "Provided further that the exemption contained in this notification shall apply only if - (i) no credit has been taken on the input from which such scrap has been generated under Rule 57A of the Central Excise Rules, 1944; or (ii) an amount equivalent to the credit taken, if any, on the input from which such scrap has been generated, has been debited back in the RG23A account or the current account maintained by the assessee." 2. 178/84-Central Excises, dated the 1st August, 1984. In the said notification, after the first proviso and before the Explanation , the following proviso shall be inserted, namely :- "Provided further that the exemption contained in this notification shall apply only if - (i) no credit has been taken on the input from which such scrap has been generated under Rule 57A of the Central Excise Rules, 1944; or (ii) an amount equivalent to the credit taken, if any, on the input from which such scrap has been generated, has been debited back in the RG23A account or the current account maintained by the assessee." 3. 182/84-Central Excises, dated the 1st August, 1984. In the said notification, after the first proviso and before the Explanation , the following proviso shall be inserted, namely :- "Provided further that the exemption contained in this notification shall apply only if - (i) no credit has been taken on the input from which such scrap has been generated under Rule 57A of the Central Excise Rules, 1944; or (ii) an amount equivalent to the credit taken, if any, on the input from which such scrap has been generated, has been debited back in the RG23A account or the current account maintained by the assessee." 4. 186/84-Central Excises, dated the 1st August, 1984. In the said notification, after the first proviso and before the Explanation , the following proviso shall be inserted, namely :- "Provided further that the exemption contained in this notification shall apply only if - (i) no credit has been taken on the input from which such scrap has been generated under Rule 57A of the Central Excise Rules, 1944; or (ii) an amount equivalent to the credit taken, if any, on the input from which such scrap has been generated, has been debited back in the RG23A account or the current account maintained by the assessee."