GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No. 1 /2009 Central Excise (Non
Tariff)
New Delhi, the 7th January, 2009
Pausa 17, 1930 (Saka)
G.S.R(E) Whereas the Central Government is satisfied that according to a
practice that was generally prevalent regarding levy of duty of excise
(including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1
of 1944) (hereinafter referred to as the said Act), on the parts, when used
within the factory in which they have been produced, in the manufacture of goods
falling under heading Nos. 86.01 to 86.06, of the First Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986), and that said parts were liable to duty of
excise which was not being levied according to the said practice during the
period commencing on and from the 1st day of March, 1993 and ending with 3rd day
of May, 1993.
- Now, therefore, in exercise of the powers conferred by section 11C
of the said Act, the Central Government hereby directs that the whole of the
duty of excise payable under section 3 of the said Act on such parts, when
used within the factory in which they have been produced, in the manufacture
of goods falling under heading Nos. 86.01 to 86.06, of the First Schedule to
the Central Excise Tariff Act, 1985 (5 of 1986), but for the said practice,
shall not be required to be paid in respect of said parts, on which the said
duty of excise was not being levied during the aforesaid period in
accordance with the said practice:
Provided that the benefit under this notification shall not be admissible,
unless the unit claiming benefit of this notification, reverses the input
credit, if any, taken in respect of inputs used in the manufacture of said
goods.
(Ashima Bansal)
Under Secretary to the Government of India
[F.No.158/01/2005-CX.4]