TMI BlogExempts the goods in the State of SikkimX X X X Extracts X X X X X X X X Extracts X X X X ..... in Annexure - II appended hereto, from so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as is equivalent 3 [to the duty payable on value addition undertaken in the manufacture of the said goods by the said unit] 4 [2. The duty payable on value addition shall be equivalent to the amount calculated as a percentage of the total duty payable on the said excisable goods of the description specified in column (3) of the Table below (hereinafter referred to as the said Table) and falling within the Chapter of the said First Schedule as are given in the corresponding entry in column (2) of the said Table, 5 when manufactured starting from inputs specified in the corresponding entry in column (5) of the said Table in the same factory, at the rates specified in the corresponding entry in column (4) of the said Table: 6 TABLE S.No. Chapter of the First Schedule Description of goods Rate Description of inputs for manufacture of goods in column (3) (1) (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 75 Chrome ore or manganese ore] 16. Any chapter Goods other than those mentioned above in S.Nos.1 to 15 36 Any goods Provided that where the duty payable on value addition exceeds the duty paid by the manufacturer on the said excisable goods, other than the amount paid by utilization of CENVAT credit during the month, the duty payable on value addition, shall be deemed to be equal to the duty so paid other than by CENVAT credit. 2A In cases where all the goods produced by a manufacturer are eligible for exemption under this notification, the exemption contained in this notification shall be subject to the condition that the manufacturer first utilizes whole of the CENVAT credit available to him on the last day of the month under consideration for payment of duty on goods cleared during such month and pays only the balance amount in cash. 2B The exemption contained in this notification shall be given effect to in the following manner, namely:- (a) the manufacturer shall submit a statement of the total duty paid and that paid by ut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, as may be deemed necessary, shall determine the amount correctly refundable to the manufacturer and intimate to the manufacturer by the 15th day of the next month to the month in which the statement under clause (d) has been submitted. In case the credit taken by the manufacturer is in excess of the amount determined, the manufacturer shall, within five days from the receipt of the intimation, reverse the said excess credit from the account current maintained by him. In case, the credit taken by the manufacturer is less than the amount of refund determined, the manufacturer shall be eligible to take credit of the balance amount; (f) in case the manufacturer fails to comply with the provisions of clauses (a) to (e), he shall forfeit the option, to take credit of the amount calculated in the manner specified in sub-paragraph 2 in his account current on his own, as provided for in clauses (a) to (c); (g) the amount of the credit availed irregularly or availed of in excess of the amount determined correctly refundable under clause (e) and not reversed by the manufacturer within the period specified therein, shall be recoverable as if it is a recovery of duty of excise errone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, for the fixation of a special rate not later than the 30 th day of September of the financial year subsequent to the year in which it commences production. (1A) Nothing contained in sub-paragraph (1) shall apply to a unit manufacturing goods falling under Serial Nos. 12, 13, 14 or 15 of the Table. (2) On receipt of the application referred to in sub-paragraph (1), the Commissioner of Central Excise or Commissioner of Customs and Central Excise, as the case may be, after making or causing to be made such inquiry as he deems fit, shall fix the special rate within a period of 8 three months of such application; (3) Where the manufacturer desires that he may be granted refund provisionally till the time the special rate is fixed, he may, while making the application, apply to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, in writing for grant of provisional refund at the rate specified in column (4) of the said Table for the goods of description specified in column (3) of the said Table and fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturer shall be entitled to refund at the special rate fixed under sub-paragraph (2) in respect of all clearances of excisable goods manufactured and cleared under this notification with effect from the 1 st day of April, 2008'. 10 (5A) A manufacturer who commences commercial production on or after the 1 st day of April, 2008, shall be entitled to refund at the special rate fixed under sub-paragraph (2) against his first application in respect of all clearances of excisable goods manufactured and cleared under this notification with effect from the date of commencement of such commercial production and the difference between the refund payable at such special rate and the actual refund paid to him from the date of commencement of commercial production till the date of fixation of special rate, shall be refunded to him. (6) Where a special rate is fixed under sub-paragraph (2), the refund payable in a month shall be equivalent to the amount calculated as a percentage of the total duty payable on such excisable goods, at the rate so fixed: Provided that the refund shall not exceed the amount of duty paid on such goods, other than by utilization of CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this notification shall not apply to an existing industrial unit as on 1st of March, 2016, which undertakes substantial expansion of existing capacity or installs fresh plant, machinery or capital goods for production of gold or silver from gold dore, silver dore or any other raw material, by using such expanded capacity or such fresh plant, machinery or capital goods, and commences commercial production from such expanded capacity or such fresh plant, machinery or capital goods, on or after 1st March, 2016.] ANNEXURE-I [2] 1A. Pan masala falling under Chapter 21 of the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986); [2] 1B. goods falling under Chapter 24 of the said First Schedule [2] 1C. Plastic carry bags of less than 20 microns as specified by the Ministry of Environment and Forests Notification No. S.O.705 (E) dated the 2nd of September, 1999 and S.O. 698(E) dated the 17th of June, 2003; [2] 1D. goods falling under Chapter 27 of the said First Schedule and which are produced by petroleum oil or gas refineries; 2. Branded Aerated beverages; 3. Pollution causing paper and paper products. ANNEXURE-II STATE OF SI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Khopikharka 758, 751 to 753, 770, 768, 771, 774 8. Kaplety 1296 9. Aalp Bota 1774, 1887 10. Timburbong 133 11. Mangsari 1646 to 1648, 2006, 2008, 2016, 2097, 1991, 1992, 1556, 1572, 1573, 1584, 1543, 1546 to1548, 1550, 1555, 1561, 1576, 1662, 1668, 1671, 1672, 1674, 1618, 1628, 1625, 1666, 1676, 1687, 1997, 1544 12. Chuni Botey 1055, 1134 13. Ranikhola 1388, 1466, 1468, 1406, 1428, 1455, 1458, 1390, 1400, 1401, 1403 to 1405, 1327, 1345, 1355, 1356, 1372, 1281, 1291, 1293, 1294, 1305, 1306, 1309, 1310, 1312, 1321 to 1323, 1325, 1384 to 1386 14. Magajung 1514, 1516, 1506, 1709 15. Tuneybotey 268, 274, 1332 to1334 16. Pharsyil Bari 2027, 2031 to 2033 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 250, 256, 257, 264, 297 to 301, 332, 336, 358, 362, 363, 368, 379, 380, 396, 398 to 400, 403 to 410, 414 to 416, 425, 431, 437, 439, 453 to 460, 470, 472, 474, 491, 495, 502, 503, 559, 560, 572, 573, 575, 576, 640, 650, 651, 556/868, 557/869, 95/992, 157/993, 149/994, 21/995, 262/997, 387/998, 388/999, 383/1239 2. Yoksum 7, 13, 20, 32 to 35, 42, 50, 52, 60 to 65, 80 to 84, 92, 97, 98, 103, 110, 112, 114, 115, 120, 151, 161, 163, 163, 127, 139, 141, 149, 167 to 171, 185, 187, 109, 192, 193, 200, 201, 203, 204, 211, 212, 219 to 222, 226 to 228, 235, 242, 243, 245 to 256, 288, 260, 263, 265, 268, 272, 278, 282 to 287, 289, 273, 295, 315, 333 to 335, 339, 370, 274, 277, 280, 304 to 307, 309, 318, 320, 323, 332, 349, 338, 347, 354, 356 to 359, 361, 362, 369, 365, 366, 380, 397 to 400, 402, 404, 405, 429, 432 to 437, 457 to 469, 471 to 475, 491, 499 to 501, 447, 485, 503, 506, 515, 518, 517, 526, 529, 532, 531, 534 to 537, 561, 568, 570, 575, 594, 539, 540, 542, 546 to 548, 550, 552, 553, 556, 562, 564, 567, 585 to 588, 590 to 593, 596, 600, 601, 604 to 608, 610, 612 to 616, 619, 642 to 644, 624 to 627, 632, 637, 638, 647, 653 to 655, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25, 228 to 235, 237 to 242, 256 to 259, 276, 284 to 288, 267, 247, 249 to 254, 261 to 265, 269 to 274, 278, 279, 281, 282, 292 to 294, 297 to 306, 314 to 321, 323, 290, 308 to 310, 325 to 332, 334 to 339, 347, 364, 341, 343, 350, 353 to 359, 363, 365, 367, 368, 380, 370, 374, 376, 386, 387, 389, 344, 371, 373, 383, 384, 391, 393, 395 to 397, 401 to 403, 405 to 413, 421 to 423, 415 to 419, 425 to 427, 432, 434 to 438, 440, 442 to 448, 450, 451, 454 to 457, 462 to 465, 467 to 471, 489, 475, 473, 476, 478, 479, 481 to 483, 486, 488, 491 to 498, 500, 194/854, 502, 504, 508 to 511, 515, 517 to 522, 527, 524, 525, 528, 530, 532, 534, 536, 542, 537, 539, 540, 544, 546 to 549, 551, 553, 555, 556, 558 to 561, 563, 574, 565, 566, 569 to 572, 579 to 609, 611 to 615, 635, 626 to 628, 489/862, 639, 642, 645, 665, 681 to 683, 698, 699, 693, 694, 618, 620, 622, 632 to 634, 658 to 664, 623, 625, 637, 638, 674, 738, 729, 630, 831/874, 653, 670 to 672, 646, 666, 644, 469/861, 756/935, 805/904, 643, 684, 695, 696, 698, 641, 649, 650, 654 to 656, 668, 669, 676, 2/865, 829, 728/13, 733 to 735, 737, 758, 772, 809, 751, 753, 757, 763, 774, 765 to 767, 769, 770, 779 to 783, 790, 821, 216/877, 218/878, 219 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45, 452, 450, 505, 446 to 449, 464, 460, 465, 514, 459, 458, 456, 356, 320, 312, 314, 308 Dikling Pachey khani 4. Chalam Thang 352, 357, 365 to 367, 383, 382, 507, 387, 386, 391, 346, 345, 341 to 343, 338, 333, 331, 309 to 314, 329, 307, 303, 304, 298 to 301, 324, 323, 322, 321, 319, 229 to 231, 240, 244, 247 to 249, 293, 306, 223, 220, 215, 56, 51, 227, 11, 12, 6, 5, 4 to 8 Chalam Thang 5. Tadong 284, 573, 8, 22/964, 22/265, 187, 183, 172, 197, 484, 199/701, 471, 472, 473/935, 475/926, 475/712, 476, 478, 473, 474, 475, 408, 407, 187/920, 477/711, 477/713, 176, 169, 164, 388/710, 240, 243, 2728, 227, 350, 61, 49, 27 Tadong 6. Dikling 683, 684, 697, 698, 702 to 704, 1226, 721, 757, 758, 763, 1270, 127, 802, 804, 815 to 817, 820, 822 to 824, 826, 827, 831, 844, 838, 421, 423, 424, 652, 650, 649, 646, 530, 533, 537 to 539, 544/1142, 545 627, 625, 612, 613, 608, 780, 784, 772, 740, 738, 736, 632, 639, 644, 643, 646, 649, 650, 652, 521, 544, 402, 536, 537, 905, 914, 917, 918, 937, 893 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 424, 425, 205, 275, 139, 236, 141, 237, 357, 358, 416, 330, 399, 201, 202, 208, 290, 229, 409, 411, 435, 436, 204, 214, 215, 415, 308, 391, 192, 365, 224/471, 225, 281, 366, 367, 394, 373, 370, 379, 320, 396, 382, 383, 386, 431, 372, 377, 340, 301, 306, 324, 395, 341, 342, 421, 422, 434, 343/437, 344/438, 364, 384, 385, 390/440, 342/441, 369, 401, 407, 428, 429, 430, 343, 344, 345, 346, 347, 348, 349, 350, 374, 376, 188, 318 , 393, 402, 406, 435, 321, 187, 189, 226, 179, 180, 427, 57 to 61, 64 to 67, 70, 72, 76, 78, 79, 80, 81, 86, 87, 88, 90, 94, 95, 96, 97, 98, 99, 102, 103, 104, 106, 107, 108., 109, 110, 111, 118, 120, 123, 126, 127, 128, 130, 131, 132, 133, 136, 142, 144, 145, 146, 153, 154, 155, 157, 159, 162, 163, 164, 165, 167, 168, 169, 170, 171, 172, 174, 176, 135/447, 105, 121, 20/643, 324/446, 325/447, 388/460, 20/463, 307, 368/444, 305, 323/445, 319/448, 356, 342/449, 323/451, 360/349, 367/453, 367/454, 195, 198, 196, 324/455, 435, 79, 341/459, 20/442, 432, 435, 433, 443/470, 204/480, 960, 31/482, 31/483, 224, 225, 224/469, 225/470, 205/468, 259/458, 323/484, 324/485, 325/485, 368/491, 228/478, 306/492, 323/493, 24/494, 23, 23/495, 364/467, 247/496, 442/497, 377/499, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 763, 229/767, 207, 206/769, 28/770, 302/473, 301/477, 324/475, 325/475, 424, 307/771, 35/772, 38/515, 35/773, 302, 368/775, 395/776, 395/777, 395/778, 318/782, 224/783, 413, 414, 415/748, 394/786, 14, 14/787, 396/788, 322/790, 322/791, 325, 301/792, 368/793, 368/794, 378/795, 506/796, 29, 29/797, 29/798, 322/799, 24/800, 24/801, 27/802, 27/803, 24/804, 27, 326, 805, 806, 807, 808, 809, 810, 811, 812, 813, 814, 815, 816, 817, 818, 819, 423, 423/757, 865, 820, 821, 822, 823, 824, 825, 826, 368/648, 827, 828, 368, 829, 830, 831, 832, 833, 834, 835, 836, 204/651, 856, 206, 858, 859, 860, 861, 862, 863, 864, 866, 882, 867, 868, 869, 870, 871, 872, 873, 874, 875, 876, 877, 878, 879, 880, 881, 883, 884, 885, 886, 887, 888, 889, 890, 891, 892 , 893, 894, 897, 898, 900, 238, 234, 901, 901(A), 902, 265, 903, 904, 905, 906, 907, 911, 912, 913, 914, 908, 909, 910, 20/459, 922, 924, 925, 323/759, 921, 187/544, 189/545, 921, 926, 927, 928, 929, 930, 931, 932, 933, 934, 935, 936, 939, 940, 941, 942, 943, 398, 399, 944, 332/789, 273, 274, 276, 945, 946, 947, 948, 442/559, 949, 950, 951, 952, 953, 954, 594(A), 309, 310, 311, 312, 313, 955, 341/577, 206/768, 956, 958, 959, 961, 962, 210, 963, 183, 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 488, 489, 96, 202, 197, 106, 112, 114, 115, 116, 318, 422, 424, 381, 436, 462, 464, 465, 490, 491, 250, 253, 254, 262, 264, 266, 268, 269, 111, 199, 128, 129, 126/503, 297, 339, 350, 353, 371, 360, 324, 329, 402, 446, 451, 440, 386, 434, 383, 385, 437, 438, 493, 495, 496, 499, 335, 336, 337, 338, 159, 161, 164, 154, 155, 167, 168, 169, 174, 175, 242, 466, 351, 352, 355, 356, 429, 448, 449, 450, 144, 148, 182, 241, 388, 270, 378, 379, 380, 492, 48, 49/520, 47, 55, 425, 426, 98, 100, 828, 452, 330, 362, 407, 408, 333, 361, 423, 307, 308, 430, 118, 119, 120, 122, 236, 237, 316, 320, 321, 77, 89, 258, 273, 275, 39/511, 39/530, 55/512, 42, 43, 94/513, 47/514, 47/515, 47/516, 47/517, 40/518, 49, 103/538, 419, 48/522, 48/524, 103/526, 39/527, 15/531, 16/523, 47/533, 45, 46, 51, 47/534, 47/435, 14/536, 22/537, 17/538, 17/539, 47/540, 47/542, 49/545, 47/546, 41/547, 14/548, 47/549, 104/550, 104/553, 923, 47/554, 39/556, 47/557, 39/558, 47/559, 48/729, 39/562, 47/561, 49/563, 47/565, 512/566, 148/564, 47/522, 25/568, 232, 231, 232/569, 232/570, 235/571, 468/572, 469/573, 489/574, 25/575, 105, 65, 49/576, 49/577, 49/578, 48/577, 49/580, 49/581, 151/582, 39/583, 47/584, 49/585, 117/586, 117/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 845, 847, 848, 849, 427, 854, 855, 856, 858, 860, 861, 862, 863, 71/672, 68, 864, 865, 866, 867, 868, 869, 870, 871, 872, 47/544, 847, 875, 876, 877, 878, 879, 880, 881, 882, 883, 884, 885, 886, 887, 888, 889, 894, 895, 890, 891, 892, 893, 896, 897, 898, 899, 900, 901, 902, 903, 904, 905, 19, 20, 40, 392, 394, 906, 908, 909, 910, 911, 912, 852, 853, 914, 915, 78/791, 917, 918, 921, 931, 919, 920, 922, 924, 925, 926, 927, 928, 929, 930, 932, 933 (D) REVENUE VILAGE/ BLOCK- MELLI S.No. Name of the Industrial Area Khasra No. (1) (2) (3) 1. Khanikhola 1 to 20, 22, 23, 25 to 42, 49, 44 to 58, 60, 64 to 72, 0/124, 125, 40/126 2. Pajigaon 122 3. Malli Bazar 81, 69, 85, 90, 92, 97, 78/127, 79/128, 59, 61, 129 to 134, 62, 4. Majigaon 100 to 119, 123 5. Melli Bazar 73, 78, 79, 74, 75, 76, 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 482, 516, 264, 368, 372, 374, 530, 504, 516 to 523, 501, 497, 444 to 451, 424, 458 to 460, 462, 463, 481, 482, 472, 473, 510, 486, 281/541, 398 to 401, 437 to 439, 415 to 417, 386, 389 to 391, 395, 412, 420, 422, 423, 425 to 429, 424/573, 428/539, 472/544, 472/542, 544/545, 435, 510 to 515, 263/557, 472 to 476, 537, 457, 461, 464, 465, 531 to 536, 349, 321/553, 263/558, 326, 330 to 336, 523, 524, 350, 293/570, 474, 313/548, 318/549, 322 to 324, 377 to 387, 443 to 447, 452, 461, 467, 468, 470, 487, 537/543, 537/551, 636 to 645, 277/583, 647 to 655, 660 to 665, 668, 670 to 685, 687 to 690, 692, 693, 634, 95/581, 263/582, 263/584, 266/585, 59/587, 60/588, 498/589, 102/615, 100/616, 116/616, 415/617, 416/618, 107/619, 107/620, 163/621, 79/622, 105/627, 105/628, 95/629, 107/630, 335/633, 107/634, 263/623, 55/547, 221/565, 222/566, 78/546, 90/550, 281/554, 281/555, 282/556, 475/573, 517/574, 518/575, 105/576, 105/577, 105/578, 424/579, 424/568, 424/569, 424/586 (G) REVENUE VILAGE/ BLOCK- KITAM S. No. Name of the Industrial Area Khasra No. (1) (2) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Sal Ghari 827, 731, 713, 812, 87/850, 590, 740, 714, 598, 734, 611, 629, 714/838, 595, 596/1011, 714/840, 585, 594, 732, 620, 809, 810, 813, 747, 790, 791, 614, 628, 793, 14, 717, 718, 720, 721, 722, 723, 726, 727, 735, 738, 741, 742, 743, 744, 745, 750, 751, 758, 746/836, 714/841, 627, 733, 781, 784, 785, 768/937, 605, 698, 719, 758/851, 695, 697, 616, 611/878, 530, 625, 692, 693, 696, 579, 597, 601, 646, 599, 588/1118, 739, 714/839, 739/112, 818, 819, 820, 814/1187, 822, 615, 611/885, 611/1242, 621, 622, 1316, 712, 580, 795, 794/896, 823, 586, 600, 711, 769, 770, 771, 772, 789, 792, 614, 623, 624, 607, 611/1094, 506, 508, 509, 510, 511, 512, 587, 588/1118, 593, 596, 603, 582, 806, 824, 830, 831, 832, 729, 831/1067, 714/842, 780/872, 737, 828, 584, 626, 756, 606, 608, 613, 738/846, 717/847, 771/858, 717/854, 717/855, 717/856, 779, 717/870, 87/863, 36/865, 530/875, 319/904, 822/1775, 767/974, 746/938, 831/940, 781/942, 781/950, 693/899, 694/900, 696/901, 795/958, 611/961, 1303, 744/903, 786/970, 805/977 (b), 51, 831/985, 805/986, 24/893, 831/988, 819/989, 796/990, 797/991, 781/992, 781/993, 780/997, 802/997, 805/1001, 831/1004, 813 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /967, 83/968, 55/837, 73, 781/971, 106, 771/973, 53/982, 786/977(a), 107, 107/980, 34/981, 35/980, 32/1068, 53/983, 35/987, 812/1006, 804, 87/1018, 781/1019, 100, 758/1023, 50/1026, 1273, 32/1029, 33/1230, 87/1033, 87/1095, 819/1034, 49, 786/1038, 32/1043, 108/1047, 121/1048, 32/1050, 33/1200, 87/1059, 800/1060, 87/1061, 35/1062, 786/1064, 48, 809/1069, 809/1070, 14/1072, 819/1074, 809/1076, 99/1077, 812/1079, 850/1129, 42/1088, 61, 61/843, 809/1090, 809/1091, 97, 505/1097, 805/1104, 781/1108, 87/1114, 799/1115, 797, 87/1119, 87/1235, 805/1120, 55/957, 850/1129, 187/1130, 87/1134. 786/1135. 1350, 819/1136, 32/1139, 35/1147, 87/1149, 21, 831/1150, 87/935, 37/1080, 35/1153, 87/110, 87/1121, 34/1151, 35/1152, 87/1155, 17, 96/1158, 807/1159, 108/1164, 800, 771/1172, 37/1173, 781/1175, 782/1176, 781/1195, 832/1198, 819/1199, 24/1200, 814, 814/1201, 34/1209, 95/1218, 24/1219, 32/1120, 32/1121, 33/1222, 87/852, 111/1145, 87/1124, 58/1014, 1302, 1304, 1305, 106, 1307, 1308, 1274, 1275, 1283, 1296, 1298, 1299, 1301, 32/1139, 1364, 1365 3. Jrt. Bazar 380, 381, 382, 398, 763, 764, 558, 395, 736, 819/861, 809/949, 809/862, 47/877, 819/871, 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 373, 417, 3359, 386, 391, 464, 467, 590, 570, 421, 418, 414, 413, 412, 411, 463, 468, 460, 457, 466, 430, 432, 499, 510, 434, 433, 436, 451, 450, 471, 472, 452, 455, 446, Shingring, Lachung 7. Yakchey, Lachung 935, 934, 938, 946, 932, 947, 948, 949, 950, 951, 956, 958, 966, 961, 960, 984, 983, 982, 980, 981, 979, 978, 973, 972, 971, Yakchey, Lachung 8. Sharchok, Lachung 116, 1260, 1474, 1472, 1471, 1123, 1134, 1155, 1156, 1125, 1113, 1107, 1109, 1555, 1156, 1561, 1560, Sharchok, Lachung 9. Bichu, Lachung 297, 296, 260, 293, 290, 272, 271, 274, 174, 150, 157, 176, 140, 155, 143, 205, 244, 241 Bichu, Lachung 10. Thangu/ Lachen 549, 547, 414, 526, 514, 517 [F.No. 356/56/2001-TRU] ( G. S. Karki) Under Secretary to the Government of India ********************************** Notes: (As amended by Notifications) No. 27/2004-CE, dated 9-7-2004; No. 21/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in or in relation to the manufacture of goods cleared under this notification. (c) If there is likely to be any delay in the verification, the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, shall refund the amount on provisional basis by the 15th day of the next month to the month under consideration, and thereafter may adjust the amount of refund by such amount as may be necessary in the subsequent refunds admissible to the manufacturer. 4. Notwithstanding anything contained in paragraph 2,- (a) the manufacturer at his own option, may take credit of the amount of duty paid during the month under consideration, other than by way of utilisation of CENVAT credit under the CENVAT Credit Rules, 2002, in his account current, maintained in terms of Part V of the Excise Manual of Supplementary Instruction issued by the Central Board of Excise and Customs. Such amount credited in the account current may be utilised by the manufacturer for payment of duty in the manner specified under rule 8 of the Central Excise Rules, 2002, in subsequent months, and such payment shall be deemed to be paid in cash: Provided that wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f clauses (a) to (e), he shall forfeit the option, to take credit of the amount of duty during the month under consideration, other than by way of utilisation of CENVAT credit under the CENVAT Credit Rules, 2002, in his account current on his own, as provided for in clauses (a) and (c). (g) the amount of the credit availed irregularly or availed of in excess of the amount determined correctly refundable under clause (e) and not reversed by the manufacturer within the period specified in that clause, shall be recoverable as if it is a recovery of duty of excise erroneously refunded. In case such irregular or excess credit is utilised for payment of excise duty on clearances of excisable goods, the said goods shall be considered to have been cleared without payment of duty to the extent of utilisation of such irregular or excess credit. Explanation.-For the purposes of this notification, duty paid, by utilisation of the amount credited in the account current, shall be taken as payment of duty by way other than utilisation of CENVAT credit under the CENVAT Credit Rules, 2002.] 5. Has been inserted vide Notification No. 37/2008-Central Excise dated the 10th June, 2008 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear, make an application in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, for determination of such special rate, stating all relevant facts including the proportion in which the materials or components are used in the production or manufacture of goods: Provided that the Commissioner of Central Excise or the Commissioner of Customs and Central Excise may, if he is satisfied that the manufacturer was prevented by sufficient cause from making the application within the aforesaid time, allow such manufacturer to make the application within a further period of thirty days: Provided further that the manufacturer supports his claim for a special rate with a certificate from his statutory auditor containing an estimate of value addition in the case of goods for which a claim is made, based on the audited balance sheet of the unit, for the preceding financial year; 8. For the words six months , the words three months has been substituted vide Notification No. Supra 9. Has been substituted vide Notification No. Supra before it was read as, 5. The manufacturer shall be entitled to refund at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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