| Date: |
21-11-2001
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| Notification No: |
Central Excise Circular No 602/2001
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Central Excise – Extending facility to merchant – exporters to get their export goods manufactured by another manufacturer/ processor under claim of rebate on duty paid on inputs under Notification No. 41/2001-Central Excise (NT) dated 26th June, 2001
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Central Excise � Extending facility to merchant � exporters to get
their export goods manufactured by another manufacturer/ processor under claim
of rebate on duty paid on inputs under Notification No. 41/2001-Central Excise
(NT) dated 26th June, 2001
Circular
No. 602 dated 21st November 2001
I
am directed to say that representations have been received in the Board to allow
merchant exporters to get export goods manufactured by another manufacturer/
processor under claim of rebate on duty paid on inputs under Notification No.
41/2001-Central Excise (NT) dated 26th June, 2001 on the lines of
Circular No. 164/75/95-CX dated 18.12.95 and modify Para 8.2 of the Part-V of
Chapter-8 of the Central Excise Manual (effective from 1.9.2001).
2.
The Board has examined the matter and decided that status prior to
1.9.2001 shall be retained. Accordingly, it has been decided to allow rebate of
duty paid on the inputs to merchant exporters where such inputs are used in the
manufacture of export goods, directly cleared from the factory of the
manufacturer/ processor and the name of the merchant exporter is mentioned on
ARE-2, subject to fulfillment of other conditions prescribed in Notification No.
41/2001-Central Excise (NT) dated 26th June, 2001 in this behalf.
3.
Para 8.2 of the Part �V of Chapter �8 of the Central Excise Manual
(effective from 1.9.2001) stands modified to this effect.
4.
The field formations may suitably be informed.
5.
Receipt of this Circular may please be acknowledged.
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