TO 3E PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF
GOVERNMENT OF INDIA
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 Rules, 1944, namely:-
1. (1) These rules may be called the Central Excise (Fifth Amendment) Rules, 2000. (2) They shall come into force on the 1st day of April, 2000.
2. In rule 9 of the Central Excise Rules, 1944 (herein after referred to as the said rules) , in sub-rule (1),-
(a) for the words "excise duty leviable thereon is paid at such place and in such manner as is prescribed in these rules or as the Commissioner may require and except on presentation of an application in the proper form", the words "excise duty leviable thereon is determined and indicated on each application in the proper form or on each gate pass, as the case may be, presented to the proper officer at such place and in such manner as is prescribed in these rules or as the Commissioner may require" shall be substituted;
(b) for the fourth proviso, the following proviso shall be substituted, namely: -"Provided also that the manufacturer shall maintain an account current at such place or premises specified in this behalf or at a storeroom or warehouse duly approved, appointed or registered, by the Commissioner, and shall discharge the duty liability by debiting such account current."
3. In rule 49 of the said rules, for the heading and sub-rule (1), the following shall be substituted, namely: -
"Payment of duty on fortnightly-basis on removal of goods from the factory premises or from an approved place of removal. - (1)(a) Every manufacturer shall discharge his duty liability in respect of clearances of excisable goods made during the first fortnight of the month, from the place or premises specified under rule 9 or from a storeroom or other place of storage approved by the Commissioner under rule 47, by the sixteenth day of that month, and in respect of clearances made during the second fortnight of the month, by the last working day of that month:
Provided that a manufacturer availing of the exemption under a notification based on value of clearances in a financial year may discharge his duty liability in respect of clearances during a calendar month, by the fifteenth day of the succeeding month.
(b) The manufacturer shall discharge his duty liability by debiting account current or utilising CENVAT credit in the following manner, namely: -
(i) the manufacturer shall assess the duty due on the excisable goods intended to be removed, for each consignment and shall enter the particulars of such consignments in Form RG-I with the amendment in the said Form RG-I that for the words, "On payment of duty", the words "Amount of duty payable" had been substituted;
(ii) the manufacturer shall indicate on each gate pass or invoice, issued under rule 52 or 52A, as the case may be, the amount of duty payable;
(iii) at the end of each fortnight, the manufacturer shall determine the total amount of excise duty payable on the excisable goods removed during the fortnight, and he shall discharge the total duty liability so payable by making debit entry in the account current or by utilising CENVAT credit.
(c) The duty of excise shall be deemed to have been paid on excisable goods for the purpose of these rules, and the credit of such duty, as may be prescribed under any rule, will be permissible.
(d) If the manufacturer fails to pay the amount of duty payable by the due date, he shall be liable to pay the outstanding amount along with interest at the rate of twenty-four percent per anum on the outstanding amount, for the period starting with the first day after due date of actual payment of the outstanding amount
(e) If the manufacturer defaults on account of—
(i) full payment of any one installment is discharged beyond a period of thirty days from the date on which the installment was due in a financial year, or
(ii) the due date on which full payment of installments is to be made is violated for the third time in a financial year, whether in succession or otherwise, then the manufacturer shall forfeit the facility to pay the dues in installments under this sub-rule for a period of two months, starting from the date of communication of an order passed by the proper officer in this regard and during this period the manufafacturer shall be required to pay excise duty for each consignment by debit to the account current referred to in clause (b) and in the event of any failure, it will be deemed as if such goods have been cleared without payment of duty and the consequences and penalties as provided in these rules shall follow.".
4. In rule 52 of the said rules, the words "and on production of evidence that this sum has been paid into the Treasury, or, paid to the account of the Commissioner in the Reserve Bank of India or the State Bank of India, or has been despatched to the Chief Accounts Officer by money order" shall be omitted.
5. In rule 52A of the said rules, in sub-rule (3), in clause (ii), the brackets, words, figures and letters "(to be used for taking credit under rule 57G and rule 57T )" shall be omitted.
6. After rule 52A of the said rules, the following shall be inserted, namely:-
'52AA. Procedure for issuing invoices under rule 57AE.-
(1) Every person, who issues invoices under rule 57AE shall get registered under rule 174
(2) Every person registered for the purposes of this rule (hereafter in this section referred to as the registered person) shall maintain a stock account in Form R.G.23D.
(3) The registered person shall maintain the R.G.23D register and at the end of the day enter therein receipt and issue of excisable goods, and shall-
(a) at the time of making any entry, insert the date when the entry is made;
(b) correctly keep such book, account or register in the manner required under these rules and shall not cancel, obliterate, or alter any entry therein, except for correction of any errors;
(c) keep the book, account or register ready for inspection by the officers, and shall permit any officer to inspect it and make such minute therein or take any extract there from, as such officer may think fit;
(d) at any time, if demanded by the officer, send the records referred to in the clause (c) to the proper officer.
(4) The registered person shall issue an invoice containing such details as may be specified by the Central Board of Excise and Customs or the Commissioner.
(5) (a) The invoice shall be made out in quadruplicate. The copies of the invoice shall be marked at the top in bold capital letters in the following manner, namely:-
(i) the original copy shall be marked as "ORIGINAL FOR BUYER" and that copy shall be given to the buyer;
(ii) the duplicate copy shall be marked as "DUPLICATE FOR TRANSPORTER";
(iii) the triplicate copy shall be marked as 'TRIPLICATE FOR CENTRAL EXCISE" and that copy shall be sent to the proper officer;
(iv) the quadruplicate copy shall be marked as "QUADRUPLICATE FOR REGISTERED PERSON" and that copy shall be retained by the registered person for his record.
(b) The copies of the invoices issued by a first stage dealer and a second stage dealer shall also be marked at the top in bold capital letters as "FIRST STAGE DEALER" and "SECOND STAGE DEALER" respectively.
(c) The invoice issued by a first stage dealer or second stage dealer in the case of imported goods and by a second stage dealer in the case of other goods, shall be duly authenticated by the proper officer.
(6) (i) Each invoice shall bear a printed serial number running for the whole financial year beginning on the 1st April of each year.
(ii) The registered person shall use only one invoice book at any one time unless otherwise permitted by the Commissioner in writing.
(7) (i) Each foil of the invoice book shall be authenticated by the owner or the working partner or the Managing Director or the Company Secretary, before being used by the registered person.
(ii) The registered person shall intimate the serial number of the invoice before being used to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise as the case may be, and the dated acknowledgement of receipt of such intimation shall be retained by the said registered person.
(8) (i) It shall be permissible to use records and invoices generated through a computer.
(ii) When the invoice is generated through a computer, the registered person shall intimate the serial number likely to be used in the forthcoming quarter and as soon as the same is exhausted, a revised intimation shall be sent.
(iii) The registered person shall also send details of the software used including the format used for information of the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise as the case may be.
(9) (i) The registered person shall issue only one invoice in respect of the consignment if all the packages comprising the said consignment are dispatched in one lot at any one time.
(ii) If a consignment is split up into two or more lots and each such consignment is dispatched separately either on the same day or on different days, a separate invoice shall be made out in respect of each lot.
(iii) Separate invoice shall be issued in case where the consignment is loaded on more than one vehicle, vessel, pack animal or other means of conveyance which do not travel together but travel separately or at intervals.
(10) The registered person shall, within seven days after the close of each month, submit to the Range Superintendent, a monthly return and other documents as the Central Board of Excise and Customs or the Commissioner may specify, for the purpose of verification by the said Range Superintendent.
(11) The registered person shall preserve documents specified under this rule for a period of five years and shall, on demand, produce the same to the Officer.
(12) The registered person shall, within seven days of close of each month, submit duplicate copies of the invoices issued under rule 52A or 57AE to the Superintendent of Central Excise with whom such person is registered, and-
(a) where the entire quantity shown in the invoice has been sold, deface the same with remarks 'CENVAT CREDIT ALLOWED - NOT TO BE USED AGAIN'; and
(b) where the entire quantity has not been sold, the Range Superintendent shall endorse on the back of the invoice, details relating to the quantity received, quantity issued, total amount of duty available as input stage credit (hereafter referred to as the said duty), amount of the said duty for which invoices have been issued, and the balance quantity and the balance amount of the said duty available for issuing invoices).'.
7. In rule 96ZQ of the said rules, in sub-rule (7),-
(i) for the words, brackets, figures and letter "not less than seven days and wishes to claim abatement under sub-section (3) of section 3A of the Act, the abatement shall be allowed by an order passed by the Commissioner of Central Excise ", the words, brackets, figures and letter "not less than fifteen days and wishes to claim abatement under sub-section (3) of section 3A of the Act, the abatement shall be allowed by an order passed by the Joint Commissioner of Central Excise " shall be substituted;
(ii) for clauses (a) and (b), the following shall be substituted, namely:-
"(a) abatement shall be applicable only on the complete closure of the hot air stenter containing the chambers and not in case of closure of any one or more chambers contained in such stenter, and the independent processor shall not clear any non-stentered fabrics during the period for which abatement is claimed, and any clearance by him of non-stentered fabrics during such period shall be liable to confiscation;
(b) the independent processor shall inform, in writing, about such closure to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, at least three days prior to the date of such closure, giving the following details, namely: -(i) the name of the manufacturer of the stenter;
(ii) the date of purchase of the stenter,
(iii) the number of chambers as determined under the Hot-air Stenter Independent Textile Processors Annual Capacity Determination Rules, 2000;
(iv) the serial number or identification no. of the stenter;
(v) reason for closure of the stenter,
(vi) approximate number of days for which the stenter shall remain closed ;
(vii) date and time from which the closure is intended;"
(iii) in clause (e), for the words "his factory", the words "the stenter" shall be substituted;
(iv) in clause (h), for the words "disallowed by the Commissioner of Central Excise", the words "disallowed by the Joint Commissioner of Central Excise" shall be substituted;
in the proviso, fir the words "Commissioner of Central Excise" the words "Joint
(v) in the proviso, for the words "Commissioner of Central Excise", the words "Joint Commissioner of Central Excise" shall be substituted.
8. In rule 100E of the said rules, in sub-rule (1), for the words "except on payment of duty of excise", the words "except in the manner specified in sub-rule (1) of rule 49" shall be substituted.
9. In rule 174 of the said rules, in clause (i), for the words, figures and letters "rule 57G or, as the case may be rule 57T", the word, figures and letters "rule 57AE" shall be substituted.
Note: The principal rules were published in the Gazette of India vide notification No. IV D-CE, dated the 28th February, 1944 and subsequently amended by Ministry of Finance(Department of Revenue) notification No. 11/2000 -Central Excise (N.T.) dated the- 1st March 2000 vide GSR No.203 (E) dated the 1st March 2000
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