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NOTIFICATION No. 1/2009-Central Excise (Non-Tariff)

New Delhi, the 7th January, 2009

G.S.R. 18(E). - Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on the parts, when used within the factory in which they have been produced, in the manufacture of goods falling under heading Nos. 86.01 to 86.06, of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and that said parts were liable to duty of excise which was not being levied according to the said practice during the period commencing on and from the 1st day of March, 1993 and ending with 3rd day of May, 1993.

2. Now, therefore, in exercise of the powers conferred by Section 11C of the said Act, the Central Government hereby directs that the whole of the duty of excise payable under section 3 of the said Act on such parts. when used within the factory in which they have been produced, in the manufacture of goods falling under heading Nos. 86.01 to 86.06, of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), but for the said practice, shall not be required to be paid in respect of said parts, on which the said duty of excise was not being levied during the aforesaid period in accordance with the said practice:

Provided that the benefit under this notification shall not be admissible, unless the unit claiming benefit of this notification, reverses the input credit, if any, taken in respect of inputs used in the manufacture of said goods.

[F. No. l58/01/2005-CX.4]

ASHIMA BANSAL, Under Secy

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .