TaxTMI 
TaxTMI 
TaxTMI 
Central Excise Rules - 9th Amendment of 1997
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....Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944 (hereinafter referred to as the said rules), namely :- 1. (i) These rules may be called the Central Excise (Ninth Amendment) Rules, 1997. (ii) They shall come into force on the date of their publication in the Official Gazette. 2. In the said rules, in rule 57B, in sub-rule (2), for clauses (iii)....
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....le (3), for the words "contravention of any provisions of the Act", the words, figures and brackets "contravention of any provisions of the Act or of the Customs Act, 1962 (52 of 1962)" shall be substituted; 5. In the said rules, in rule 57F, in sub-rule (4) for clause (iii), the following shall be substituted, namely :- "(iii) removing the same without payment of duty to a unit in a free trade ....
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....Notwithstanding anything contained in sub-rule (3) or rule 52A - (i) a manufacturer may take credit on inputs received in his factory; or (ii) a person registered under rule 174 for issue of invoice under rule 57G, or as the case may be, under rule 57T, may make receipt entries in register maintained under rule 57GG, on the basis of original invoice, if duplicate copy of the invoice has been lo....
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....er verifying their genuineness, deface such documents and return the same to the manufacturer" shall be inserted. 7. In the said rules, in rule 57R, in sub-rule (1), for the words "capital goods which are used in the manufacture of final products", the words "capital goods which are used exclusively in the manufacture of final products" shall be substituted. 8. In the said rules, in rule 173Q, i....