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Amendments to Central Excise Notification No. 6 dated 1st March 2002
Central
Excise Notification No. 42 dated 21st August 2002
WHEREAS
the Central Government in exercise of the powers conferred by sub-section (1) of
section 5A of the Central Excise Act, 1944 (1 of 1944) has issued Notification
No. 6/ 2002-Central Excise, dated the 1st March, 2002 [G.S.R. 127
(E), dated the 1st March, 2002], published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), dated the 1st
March, 2002;
AND
WHEREAS, the Central Government considers it necessary and expedient so to do
for the purpose of clarifying the scope and applicability of the exemption
specified against S. No. 122 of the Table to the said notification by inserting
an explanation in the said notification;
NOW,
THEREFORE, in exercise of the powers conferred by sub-section (2A) of section 5A
of the said Central Excise Act, the Central Government, hereby makes the
following further amendment in the notification of the Government of India, in
the Ministry of Finance (Department of Revenue), No. 6/2002-Central Excise,
dated the 1st March, 2002, namely: -
In
the said notification, in the Annexure, after condition No. 20 and the condition
relating thereto, the following shall be inserted, namely: -
�Explanation:
(1)
For the removal of doubts, it is hereby clarified that in respect of the goods
specified in column (3) of the Table occurring against S. No. 122, this
condition is intended to have been satisfied if no credit of duty paid on, -
(i)
the inputs; and
(ii)
the capital goods used exclusively in the manufacture of these goods, in
accordance with sub-rule (4) of rule 6 of the CENVAT Credit Rules, 2002, has
been availed under rule 3 or rule 11 of the CENVAT Credit Rules, 2002;
(2)
This Explanation shall have effect as if it had always been the part of
this notification.�
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