Rule substitution in central excise notifications: references updated to new procedural and CENVAT frameworks ensuring aligned compliance. Direct substitutions update multiple Central Excise notifications by replacing references to the Central Excise Rules, 1944 with provisions of the Central Excise (No.2) Rules, 2001, the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 and the CENVAT Credit Rules, 2001; explanatory clauses and annexure conditions are amended to require compliance with the procedures of the new rules and to exclude duty paid by utilisation of CENVAT credit from certain account-current references.
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Provisions expressly mentioned in the judgment/order text.
Rule substitution in central excise notifications: references updated to new procedural and CENVAT frameworks ensuring aligned compliance.
Direct substitutions update multiple Central Excise notifications by replacing references to the Central Excise Rules, 1944 with provisions of the Central Excise (No.2) Rules, 2001, the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 and the CENVAT Credit Rules, 2001; explanatory clauses and annexure conditions are amended to require compliance with the procedures of the new rules and to exclude duty paid by utilisation of CENVAT credit from certain account-current references.
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