[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. 36/2015 – 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
amendments in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 12/2012-Central Excise, dated the 17th
March, 2012, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R. 163(E), dated the 17th March, 2012,
namely:-
In the said
notification, in the ANNEXURE,-
(a) for
condition No. 16, and the entries relating thereto, the following shall be
substituted, namely:-
“16. |
If the said excisable goods are
manufactured from inputs or capital goods on which appropriate duty of excise
leviable under the First Schedule to the 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 or capital goods has been taken by the manufacturer of such goods (and
not the buyer of such goods) under rule 3 or rule 13 of the CENVAT Credit
Rules, 2004.”; |
(b) in
Condition No. 20, in clause (a), for the existing entry the following entry shall
be substituted namely:-
“the said excisable goods are
manufactured from inputs on which appropriate duty of excise leviable under the
First Schedule to the 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 rule 3 or rule 13 of the CENVAT Credit Rules, 2004;”;
(c) for
condition No. 25, and the entries relating thereto, the following shall be
substituted, namely:-
“25. |
If 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 Excise Tariff Act 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 rule 3 or
rule 13 of the CENVAT Credit Rules, 2004.” ; |
(d) for
condition No. 52A, and the entries relating thereto, the following shall be
substituted, namely:-
“52A. |
If the said excisable goods are
manufactured from inputs or capital goods or by utilising input services on
which appropriate duty of excise leviable under the First Schedule to the
Excise Tariff Act 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 capital goods or service tax
on input services has been taken by the manufacturer of such goods (and not
the buyer of such goods), under rule 3 or rule 13 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.
12/2012-Central Excise, dated the 17th March, 2012 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.163(E) dated the 17th March, 2012 and last amended vide notification
No.32/2015-Central Excise, dated the 4th June, 2015, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.456(E), dated the 4th June, 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.