[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. 35/2015 – 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), 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. 1/2011-Central Excise,
dated the 1st March, 2011 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 116(E), dated the 1st
March, 2011, 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 or by utilising input services on
which appropriate duty of excise leviable under the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986) or additional duty of customs under
section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service tax under
section 66 of the Finance Act, 1994 (32 of 1994) has been paid and no credit of
such excise duty or additional duty of customs on inputs or service tax on
input services 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. 1/2011-Central
Excise, dated the 1st March, 2011 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.116 (E),
dated the 1st March, 2011 and last amended vide notification No.07/2015-Central
Excise, dated the 1 st March, 2015, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.137(E),
dated the 1 st March, 2015.
We do not mediate buying, selling of products or services.
We have successfully served many reputable clients for Import-Export Data Information Services. Here are some of our clients:
Copyright © 2009 - 2024 www.seair.co.in. All Rights Reserved.