Central Excise Rules - 6th Amendment of 1998

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....hereby makes the following rules further to amend the Central Excise Rules, 1944 namely :- 1. (1) These rules may be called the Central Excise (Sixth Amendment) Rules, 1998. (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 52A, in sub-rule (7), the following pro....

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....may be allowed by the Assistant Commissioner of Central Excise" the words "one hundred and eighty days" shall be substituted; 5. In rule 57G of the said rules, for sub-rule (6), the following shall be substituted, namely :- "(6) 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 registe....

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....under rule 174, and the duty was paid on such inputs : Provided that no credit or receipt entry, shall be allowed under this sub-rule after six months of the date of issue of the said invoice or bill of entry, as the case may be, and where the intermediate products manufactured by the user of inputs specified under rule 57J are received by the manufacturer, after nine months.". 6. In rule 57....

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....-rule (1), after the proviso, the following proviso shall be inserted, namely :- "Provided further that no credit of duty paid on inputs used in the manufacture of the embroidery and capital goods used within the factory of manufacture of such embroidery shall be allowed under rule 57A, 57B or 57Q, as the case may be. (ii) in sub-rule (6), for clause (a), the following clause shall be substi....