Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 17th July, 2015
Notification No. 35/2015 – Central Excise
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of
section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government
being satisfied that it is necessary in the public interest so to do, hereby
makes the following further amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue)
No. 1/2011-Central
Excise, dated the 1st March, 2011 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 116(E),
dated the 1st March, 2011, namely: -
In the said notification, in the opening paragraph, for the proviso, the
following proviso shall be substituted, namely:-
“Provided that the said excisable goods are manufactured from inputs or by
utilising input services on which appropriate duty of excise leviable under the
First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or additional
duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or
service tax under section 66 of the Finance Act, 1994 (32 of 1994) has been paid
and no credit of such excise duty or additional duty of customs on inputs or
service tax on input services has been taken by the manufacturer of such goods
(and not the buyer of such goods), under the provisions of the CENVAT Credit
Rules, 2004.”.
[F. No. 336/4/2015-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note.- The principal
notification No. 1/2011-Central Excise, dated the 1st
March, 2011 was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.116 (E), dated the 1st March, 2011
and last amended vide
notification No.07/2015-Central Excise, dated the 1st
March, 2015, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number G.S.R.137(E), dated the 1st March, 2015.
|