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Notification No. 14/2009-Central Excise (N.T.)

New Delhi the 10th June, 2009

G.S.R. (E).-In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, namely:-

1. (1) These rules may be called the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Amendment Rules, 2009.

(2) They shall come into force from the date of their publication in the official Gazette.

2. In the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, -

(a) in rule 6, for the words “Where the subject goods are not used”, the words “The said Assistant Commissioner or Deputy Commissioner shall ensure that the goods received are used by the manufacturer for the intended purpose and where the subject goods are not used” shall be substituted;

(b) For Annexure-II, the following Annexure shall be substituted, namely:

“Annexure II

Monthly Return (See rule 5)

Name of subject goods

S. No.	Description of subject goods	Details				Closing balance	Goods manufactured		Specified purpose for procuring the goods at concessional rate of duty	Whether the goods used for specified purpose or not. In case of export, specify the quantity exported with details of ARE 1 /ARE-2.
		Opening balance	Received	Total of columns (3) & (4)	Quantity consumed for the intended purpose		Nature	Nature
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)

Note - Separate entries should be made for each variety or class of goods used and manufactured.

I/We declare that I/we have compared the above particulars with the records (and) /books of my/our factory and that they are, insofar as I/we can ascertain complete.

Verified

Date:

Place:

Signature of manufacturer

Name in capital letters

Seal”

[F.No.201/30/2008-CX 6]

(Mallika Arya)
Director, Central Excise

Note: The principal rules were published in the Gazette of India part II, Section 3, Sub-section (i) vide notification No. 34/2001-CE (NT) dated the 21st June, 2001[G.S.R. 448(E) dated the 21st June, 2001] and were last amended vide notification No. 37/2003-CE(NT) dated 17th April, 2003[G.S.R. 339 (E) dated 17th April, 2003.]

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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.

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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. . . . .