Central Excise (Sixth Amendment) Rules, 1991

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..... es the following rules further to amend the Central Excise Rules, 1944, namely :- 1. (1) These rules may be called the Central Excise (Sixth Amendment) Rules, 1991. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Central Excise Rules, 1944 (hereinafter referred to as the said rules), in rule 57H,- .....

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..... in respect of inputs received, or declaration made under rule 57G, on or after the 1st day of September, 1991: Provided further that such inputs are not used in the manufacture of final product which is exempt from the whole of the duty of excise leviable thereon or is chargeable to nil rate of duty."; (b) after sub-rule (1), following sub-rule shall be inserted with effect from the 1st day of .....

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