Central Excise Rules - 6th Amendment of 1996

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....ule (1), in the Explanation for clause (i), the following clause shall be substituted, namely :- "(i) machines, machinery, plant, equipment, apparatus, tools, appliances, or capital goods as defined in rule 57Q (other than those used as component parts in the manufacture of final product) used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products or used for any purpose in the factory;". 3. In the said rules, for rule 57C, the following rule shall be substituted, namely :- "57C. Credit of duty not to be allowed if final products are exempt. - (1) No credit of the specified duty paid on the inputs used in or in relation to the manufacture....

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.... in the opening paragraph, for the words "to a place outside the factory", the words "to a place outside the factory under the cover of a challan specified in this behalf by the Central Board of Excise and Customs" shall be substituted; (b) in clause (a), for the words "for the manufacture of the final products and return the same to his factory", the words "for the manufacture of the final products and return the same to his factory within a period of sixty days or such extended period as the Assistant Commissioner of Central Excise may allow in this behalf" shall be substituted; (c) in clause (b), for the words "for the manufacture of the final products and return the said intermediate products to his factory", the words "for the ma....

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....nd of a kind used in refrigerating and airconditioning appliances and machinery, heading or sub heading Nos. 84.15, 84.18, 8422.10, 84.24, 84.29 to 84.37, 84.40, 84.50, 84.52, 84.69 to 84.73, 84.76, 84.78, expansion valves and solenoid valves falling under sub-heading No.8481.10 of a kind used for refrigerating and airconditioning appliances and machinery);" (ii) for sub-clause (g), the following sub-clause shall be substituted, namely :- "(g) tubes and pipes and fittings thereof, used in the factory;" (iii) for sub-clause (h), the following sub-clause shall be substituted, namely :- "(h) pollution control equipment; and" (iv) after sub-clause (h), the following sub-clause shall be inserted, namely :- "(i) grinding wheels ....