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The Central Excise (Third Amendment) Rules, 2003
Central Excise Notification No. 17 dated 13th March 2003 (NT)
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002 (hereinafter referred to as the said rules), namely: -
1.
(i) These rules may be called the Central Excise (Third Amendment) Rules, 2003.
(ii) They shall come into force on the 1st day of April, 2003.
2. In rule 11 of the said rules, for sub-rule (2), the following sub-rule shall be substituted, namely: -
(2) The invoice shall be serially numbered and shall contain the registration number, name of the consignee, description, classification, time and date of removal, rate of duty, quantity and value, of goods and the duty payable thereon.
3. In rule 16 of the said rules, after sub-rule (2), the following Explanation shall be inserted, namely: -
Explanation: The amount paid under this sub-rule shall be allowed as CENVAT credit as if it was a duty paid by the manufacturer who removes the goods.
4. After rule 16 of the said rules, the following rule shall be inserted, namely: -
16A. Removal of goods for job work, etc.- Any inputs received in a factory may be removed as such or after being partially processed to a job worker for further processing, testing, repair, re-conditioning or any other purpose subject to the fulfillment of conditions specified in this behalf by the Commissioner of Central Excise having jurisdiction.
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