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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)
New Delhi, the 17
th
July, 2015
Notification No. 36/2015 - 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
amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-
Central Excise, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 163(E), dated the 17th March, 2012, namely:-
In the said notification, in the ANNEXURE,-
a. for condition No. 16, and the entries relating thereto, the following shall be substituted, namely:-
"16.
If the said excisable goods are manufactured from inputs or capital goods on which appropriate duty of excise leviable
under the First Schedule to the Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act,
1975 (51 of 1975) has been paid and no credit of such excise duty or additional duty of customs on inputs or capital goods
has been taken by the manufacturer of such goods (and not the buyer of such goods) under rule 3 or rule 13 of the
CENVAT Credit Rules, 2004.";
(b) in Condition No. 20, in clause (a), for the existing entry the following entry shall be substituted namely:-
"the said excisable goods are manufactured from inputs on which appropriate duty of excise leviable under the First Schedule
to the Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been
paid and no credit of such excise duty or additional duty of customs on inputs has been taken by the manufacturer of such
goods (and not the buyer of such goods), under rule 3 or rule 13 of the CENVAT Credit Rules, 2004;";
(c) for condition No. 25, and the entries relating thereto, the following shall be substituted, namely:-
"25.
If 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 Excise Tariff Act 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 rule 3 or rule 13 of the CENVAT Credit Rules, 2004."
;
(d) for condition No. 52A, and the entries relating thereto, the following shall be substituted, namely:-
"52A.
If the said excisable goods are manufactured from inputs or capital goods or by utilising input services on which
appropriate duty of excise leviable under the First Schedule to the Excise Tariff Act 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 capital goods or service
tax on input services has been taken by the manufacturer of such goods (and not the buyer of such goods), under rule 3
or rule 13 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. 12/2012-Central Excise, dated the 17
th
March, 2012 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.163(E) dated the 17
th
March, 2012 and last
amended vide notification No.32/2015-Central Excise, dated the 4
th
June, 2015, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.456(E), dated the 4
th
June, 2015.