Central Excise (Second Amendment) Rules, 1987

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.... rules further to amend the Central Excise Rules, 1944, namely :- l. (1) These rules may be called the Central Excise (Second Amendment) Rules, 1987. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Excise Rules, 1944 (hereinafter referred to as the said rules), in Rule 56A, for sub-rule (9), the following sub-rule shall be substituted, ....

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....s the case may be, of such inputs, the credit allowed shall be varied accordingly by adjustment in the credit account maintained under sub-rule (3) of Rule 57G or in the accounts maintained under Rule 9 or sub-rule (1) of Rule 173G, or if such adjustment is not possible for any reason, by cash recovery from or, as the case may be, refund to the manufacturer availing of the credit under Rule 57A". ....