[TO BE PUBLISHED IN THE GAZETTE OF INDIA,
EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of
India
Ministry of
Finance
(Department of
Revenue)
New Delhi, the
17th July, 2015
Notification
No. 34/2015 – Central Excise
G.S.R. (E).- In
exercise of the powers conferred by sub-section (1) of section 5A of the
Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of
the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of
1957), the Central Government being satisfied that it is necessary in the
public interest so to do, hereby makes the following further amendment in the
notification of the Government of India in the Ministry of Finance (Department
of Revenue), No 30/2004-Central Excise, dated the 9th July, 2004, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 421(E), dated the 9th July, 2004, namely :-
In the said
notification, in the opening paragraph, for the proviso, the following proviso
shall be substituted, namely:-
“Provided that the said
excisable goods are manufactured from inputs on which appropriate duty of
excise leviable under the First Schedule to the Central Excise Tariff Act or
additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51
of 1975) has been paid and no credit of such excise duty or additional duty of
customs on inputs has been taken by the manufacturer of such goods (and not the
buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004.”.
[F. No.
336/4/2015-TRU]
(Akshay Joshi)
Under Secretary
to the Government of India
Note.- The principal notification No.
30/2004-Central Excise, dated the 9th July, 2004 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.421(E), dated the 9th July, 2004 and last amended vide notification
No.11/2013-Central Excise, dated the 1st March, 2013, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.146(E), dated the 1st March, 2013.
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