Central Excise Rules, 2002 notified vide notification number 04/2002- Central Excise (N.T.), dated the 1st March, 2002 - Various changes

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....e called the Central Excise (Amendment) Rules, 2015. (2) Save as otherwise provided in these rules, they shall come into force on the 1st day of March, 2015. 2. In the Central Excise Rules, 2002 (hereinafter referred to as the said rules), in rule 8, in sub-rule (4), for the words, brackets and figure "and the interest under sub-rule (3)", the words, brackets, figure and letter "and mentioned in the return filed under these rules, the interest under sub-rule (3) and the penalty under sub-rule 3(A)" shall be substituted. 3. In the said rules, in rule 10, after sub-rule (3), the following sub-rules shall be inserted, namely: - "(4) The records under this rule may be preserved in electronic form and every page of the record so preserved sh....

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.... rule by a manufacturer may be authenticated by means of a digital signature: Provided that where the duplicate copy of the invoice meant for transporter is digitally signed, a hard copy of the duplicate copy of the invoice meant for transporter and self attested by the manufacturer shall be used for transport of goods. (9) The Board may, by notification, specify the conditions, safeguards and procedure to be followed by an assessee using digitally signed invoice. Explanation. - 1[For the purposes of rule 10 and this rule], the expressions, "authenticate", "digital signature" and "electronic form" shall have the respective meanings as assigned to them in the Information Technology Act, 2000 (21 of 2000). 5. In the said rules, in rule 12....

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....ods out of India to a place outside India and includes shipment of goods as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft.". 9. In the said rules, in rule 22, in sub-rules (2) and (3), after the words "Every assessee," , the words "an importer who issues an invoice on which CENVAT credit can be taken," shall be inserted. 10. In the said rules, in rule 25, in sub-rule (1), - (a) after the words "registered person of a warehouse," the words "or an importer who issues an invoice on which CENVAT credit can be taken," shall be inserted. (b) in the long line, - (i) after the words "registered person of the warehouse," the words "or an importer who issues an invoice on which C....