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of <h1>Clarification on Central Excise Rules 51A, 173H: Duty-Paid Goods, Exemptions, and Factory Re-entry Conditions Explained.</h1> The circular addresses issues related to the receipt of goods under Central Excise Rules 51A and 173H. It clarifies that these rules apply only to duty-paid goods, necessitating accompanying duty-paying documents. However, in exceptional cases where such documents cannot be furnished, Collectors may exempt assessees if satisfied that the goods are indeed duty-paid. This discretion should be used sparingly and only for goods re-entering the factory for processes like remaking or repairing. Additionally, it confirms that goods need not be manufactured in the same factory to qualify under these rules, as clarified by Notification No. 14/88-C.E. (N.T.).
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