RULE 10. Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, State of Jammu and Kashmir and State of Sikkim -

Notwithstanding anything contained in these rules, where a manufacturer has cleared any inputs or capital goods, in terms of notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/99- Central Excise, dated the 8th July, 1999 [G.S.R. 508(E), dated the 8th July, 1999] or No. 33/99- Central Excise, dated the 8th July, 1999 [G.S.R. 509(E), dated the 8th July, 1999] or No. 39/2001-Central Excise, dated the 31st July, 2001 [G.S.R. 565(E), dated the 31st July, 2001] or notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs No.56/2002-Central Excise, dated the 14th November, 2002 [G.S.R. 764(E), dated 14th November, 2002]or notification No.57/2002-Central Excise, dated the 14th November, 2002 [ GSR 765(E), dated the 14th November, 2002] or notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 56/2003-Central Excise, dated the 25th June, 2003 [G.S.R. 513 (E), dated the 25th June, 2003] or 71/2003-Central Excise, dated the 9th September, 2003 [G.S.R.717 (E), dated the 9th September, 2003, the CENVAT credit on such inputs or capital goods shall be admissible as if no portion of the duty paid on such inputs or capital goods was exempted under any of the said notifications.

(Rule 10. has been substituted vide Ntf. No. 65/2003-CE(N.T.), Dt. 09/09/2003)

[OLD -

RULE 10. Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, State of Jammu and Kashmir and State of Sikkim-

Notwithstanding anything contained in these rules, where a manufacturer has cleared any inputs or capital goods, in terms of notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/99- Central Excise, dated the 8th July, 1999 [G.S.R. 508(E), dated the 8th July, 1999] or No. 33/99- Central Excise, dated the 8th July, 1999 [G.S.R. 509(E), dated the 8th July, 1999] or No. 39/2001-Central Excise, dated the 31st July, 2001 [G.S.R. 565(E), dated the 31st July, 2001] or notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs No.56/2002-Central Excise, dated the 14th November, 2002 [G.S.R. 764(E), dated 14th November, 2002]or notification No.57/2002-Central Excise, dated the 14th November, 2002 [ GSR 765(E), dated the 14th November, 2002] or notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 56/2003-Central Excise, dated 25th June, 2003 [G.S.R. 513 (E), dated the 25th June, 2003], the CENVAT credit on such inputs or capital goods shall be admissible as if no portion of the duty paid on such inputs or capital goods was exempted under any of the said notifications.

(Rule 10. has been substituted vide Ntf. No. 57/2003-CE(N.T.), Dt. 25/06/2003)

10. Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat and State of Jammu and Kashmir .-Notwithstanding anything contained in these rules, where a manufacturer has cleared any inputs or capital goods, in terms of notifications of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) No. 32/99- Central Excise, dated the 8th July, 1999 [GSR 508(E), dated the 8 th July, 1999] or notification No. 33/99- Central Excise, dated the 8th July, 1999 [GSR 509(E), dated the 8 th July, 1999] or notification No. 39/2001-Central Excise, dated the 31st July, 2001 [GSR 565(E), dated the 31st July, 2001] or notification of the Government of India in the Ministry of Finance and Company Affairs No.56/2002 Central Excise, dated the 14th November, 2002 [GSR 764 (E), dated the 14th November 2002 ] or notification No.57/2002 Central Excise, dated 14th November, 2002 [ GSR 765(E), dated the 14th November, 2002 ] the CENVAT credit on such inputs or capital goods shall be admissible as if no portion of the duty paid on such inputs or capital goods was exempted under any of the said notifications.

(Rule 10 has been substituted vide Ntf.No.39/2002-CE.,(NT),Dt.14/11/2002)

10. Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region and Kutch district of Gujarat.-

Notwithstanding anything contained in these rules, where a manufacturer has cleared any inputs or capital goods, in terms of notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/99- Central Excise, dated the 8 th July, 1999, number G.S.R. 508 (E), dated the 8 th July, 1999 or notification No. 33/99- Central Excise, dated the 8 th July, 1999, number G.S.R. 509 (E), dated the 8 th July, 1999 or notification No. 39/2001-Central Excise, dated the 31 st July, 2001, number G.S.R. 565 (E), 31 st July, 2001, the CENVAT credit on such inputs or capital goods shall be admissible as if no portion of the duty paid on such inputs or capital goods was exempted under any of the said notifications.]

Presented by eximkey.com