TaxTMI 
TaxTMI 
Amendment in the Central Excise Rules, 2002
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....) shall be omitted; (b) sub-rule (3) shall be omitted; (ii) in rule 5, sub-rule (3) shall be omitted; (iii) in rule 11, in sub rule (1), the following proviso shall be inserted, namely,- "Provided that a manufacturer of yarns or fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 or readymade garments falling under Chapter 61 or 62 of First Schedule to the Tariff Act may remove the said goods under a proforma invoice signed by him or his authorised agent. The provisions of sub-rules (2) to (5) shall apply to the proforma invoice except that the said invoice shall not contain the details of the duty payable. The manufacturer shall, within five working days from the issuance of the proforma invoice prepare the invoice in terms ....
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....r 62 of First Schedule to the Tariff Act, produced or manufactured on his account, on job work (herein after referred to as ("the said person") shall obtain registration, maintain accounts, pay duty leviable on such goods and comply with all the relevant provisions of these rules, as if he is an assessee: Provided that the job worker may, at his option, agree to obtain registration, maintain accounts, pay the duty leviable on such goods, prepare the invoice and comply with the other provisions of these rules. In such a case the provisions of these rules shall not apply to the said person. The job worker, may, at his option, authorize the said person to, on his behalf as his agent, maintain accounts, pay duty, prepare invoice and comply wit....
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....ctured in the factory of the said person without payment of duty; under a challan, consignment note or any other document (herein after referred to as 'document") as described in sub- rule (4), duly signed by the him or his authorized agent. (4) (a) The document shall be in duplicate, in printed (including computer printed) format, having printed running serial numbers on a financial year basis. The document, before it is issued shall be signed by the sender, of the goods referred to in sub-rule (3) or his authorized representative, as the case may be. (b) The document for the movement of goods from the said person to the job worker shall contain the following information, - (i) the name, address and registration number of the said pers....
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....with or without completing the job work, may,- (i) return the goods without payment of duty to the said person; or (ii) send the goods without payment of duty to another job worker; or (iii) clear the goods for home consumption or for exports subject to receipt of an invoice from the said person, as mentioned in sub-rule (2). The job worker shall clear the goods after filling in the time and date of removal and authenticating such details. The rate of duty on such goods shall be rate in force on date of removal of such goods from the premises of the job worker. No excisable goods shall be removed except under an invoice: Provided that the goods may be sent under a proforma invoice in terms of proviso to sub rule (1) of rule 11. (8) Th....