C.E. (8th Amendment) Rules, 1986

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..... he Central Excise Rules, 1944, namely :- 1.(1) These rules may be called the Central Excise (Eighth Amendment) Rules, 1986. (2) 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 57A, in the Explanation, for the words 'For the purposes of this rule, "inputs" includes paint .....

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..... er use in the manufacture of the final products, provided that the waste, if any, arising in the course of such operations is also returned to the said factory; or (b) for the purpose of manufacture of intermediate products necessary for the manufacture of the final products and return the said intermediate products to his factory for further use in the manufacture of the final products, provided .....

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..... r use in or in relation to the manufacture of final products, in respect of which the specified duty paid on the said inputs shall, subject to the conditions and restrictions that may be specified in the notification, be allowed as credit under rule 57A.". 5. In the said rules, in rule 173Q, in sub-rule (1), for the word, brackets and letter "clause (b)", the words, brackets and letters "clause ( .....

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