| Date: |
13-12-2001
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| Notification No: |
Central Excise Circular No 607/2001
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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: |
Clarification regarding return of duty paid goods for refining, re-making, etc.
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Clarification regarding return of duty paid goods for refining,
re-making, etc.
Circular
No. 607 dated 13th December 2001
I
am directed to say that doubts have arisen whether, as per Rule 16 of Central
Excise (No.2) Rules, 2001, goods manufactured only by same manufacturer can be
brought into the factory for refining, repair, re-making etc. The Board has also
received representations from trade, especially the transformer manufacturers in
this regard stating that they are no longer allowed to bring in duty paid
transformers for repairs and reconditioning other than their own manufactured
transformers which is creating difficulties.
2.
The Board has examined the matter. The said Rule 16 provides for return
of duty paid goods to the factory for being re-made, refined, re-conditioned for
any other reason. It was in the context of the word �return� that the
Central Excise Manual issued on 1.9.2001 states that goods should return to the
same factory in which they were manufactured. However, Board observes that under
erstwhile Rule 173H of Central Excise Rules 1944, the facility of receipt of
duty paid goods in a factory for purposes specified there in was available
regardless of who manufactured the said goods.
3.
Accordingly the Board has decided that the word �return� in Rule 16
referred above need not be interpreted strictly. Receipt of duty paid goods in
the factory of manufacturer for the purpose specified in said rule may be
allowed even in respect of goods not manufactured by them subject to adherence
of other conditions prescribed therein.
4.
The field formations may suitably be informed.
5.
Receipt of this Circular may please be acknowledged.
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