Amendment in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 - 037/2003 - Central Excise - Non Tariff
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Return of defective inputs: amendment allows return to original supplier and requires addition to non-duty-paid stock. The amendment to rule 6 permits a manufacturer to return defective, damaged, unsuitable or surplus subject goods to the original supplier; such returned goods must be added to the non-duty-paid stock of the manufacturer of the subject goods. It also expands the Explanation to cover transit loss or damage both from the place of procurement to the manufacturer's premises and from the manufacturer's premises to the place of procurement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return of defective inputs: amendment allows return to original supplier and requires addition to non-duty-paid stock.
The amendment to rule 6 permits a manufacturer to return defective, damaged, unsuitable or surplus subject goods to the original supplier; such returned goods must be added to the non-duty-paid stock of the manufacturer of the subject goods. It also expands the Explanation to cover transit loss or damage both from the place of procurement to the manufacturer's premises and from the manufacturer's premises to the place of procurement.
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