TaxTMI 
TaxTMI 
Modvat - Amendment to Central Excise Rules
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....ct) the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, (hereinafter referred to as the said rules) namely :- 1. In rule 52A, of the said rules in sub-rule (3) in clause (ii), within the brackets for the words, figures and letter "rule 57G", the following shall be substituted, namely :- "Rule 57G and Rule 57T" ; 2. In rule 9 of the said rules....
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....e the capital goods" the words "without being used in or in relation to manufacture of final products" shall be inserted; (ii) in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :- "Provided further that where the capital goods are removed after being used in or in relation to manufacture of final products from the factory for home consumption on payment of duty ....
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....to his factory, after the said purpose has been carried out, for further use as such capital goods by following the procedure as prescribed by the Central Board of Excise and Customs or Collector of Central Excise;" 7. In rule 57T of the said rules :- (i) in sub-rule (2), the words "but before installation or use thereof, for the verification of the said goods with the duty paying document by th....