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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

Notification
No. 21/2016- Central Excise (N.T)

New Delhi, the 1
st
March, 2016
G.S.R. (E). In exercise of the powers conferred by rule 18 of the Central
Excise Rules, 2002, the Central Government hereby makes the following further amendments
in the notification number 21/2004-Central Excise (N.T.), dated the 6
th
September, 2004, in
the Ministry of Finance, Department of Revenue, namely: -
In the said notification,-
(a) the paragraph (1), shall be numbered as (1A) thereof, and after the paragraph
(1A) as so renumbered the following paragraph shall be inserted, namely:-
“(1B) The declaration filed under paragraph (1A) shall be accompanied by a
Chartered Engineer’s certificate in respect of correctness of the ratio of input
and output where a copy of the Standard Input Output Norms notified by
Director General of Foreign Trade, Ministry of Commerce, if fixed, is made
available to the Chartered Engineer before obtaining the certificate, in respect of
goods manufactured or processed.” ;
(b) for paragraph (2), the following paragraph shall be substituted, namely:-
“(2) Approval of declaration.- The Assistant Commissioner of Central Excise or
the Deputy Commissioner of Central Excise may grant permission to the
applicant for manufacture or processing and export of finished goods before
commencement of export of such goods on the basis of certificate issued by the
Chartered Engineer and the declaration filed under paragraph(1A);
Explanation: In case of doubt in respect of the correctness of such declaration,
the Assistant Commissioner of Central Excise or the Deputy Commissioner of
Central Excise, may visit the factory and verify correctness of such declaration
filed. ” ;
(c ) in paragraph (3),-
(i) in the proviso , for the words, letters and figures “the CENVAT Credit
Rules, 2002”, the words, letters and figures “the CENVAT Credit Rules,
2004” shall be substituted ;
(ii) after the proviso, the following proviso shall be inserted, namely :-

“Provided further that no CENVAT credit shall be availed by the
manufacturer or the processor.” ;
(d) in paragraph (6), for the words “ shall be lodged ” the following words, figures and
letter shall be substituted, namely;
“ shall be lodged, before the expiry of the period specified under section 11B
of the Central Excise Act, 1944(1 of 1944),” ;
(e) in Form ARE-2, for the words, letters and figures “the CENVAT Credit Rules,
2002” wherever they occur, the words, letters and figures “the CENVAT Credit Rules,
2004” shall be substituted.
2. This notification shall come into force on the 1
st
March, 2016.
[F. No.334/8/2016 -TRU]



(Mohit Tewari)
Under Secretary to the Government of India

Note: The principal notification number 21/2004 - Central Excise (N.T.), dated the 6
th

September 2004 was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-
section (i) vide number G.S.R. 572 (E), dated the 6
th
September 2004, and was last amended
vide notification No. 02/2012 Central Excise (N.T.), dated 22
nd
February 2012, published in
the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R
100(E), dated the 22
nd
February, 2012.