9
th
June, 2003
Notification No. 54 /2003 - Central Excise (N.T.)
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 CENVAT Credit Rules, 2002, namely:-
1. (1) These rules may be called the CENVAT Credit (Fifteenth Amendment) Rules, 2003.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the CENVAT Credit Rules, 2002,
(a)
in rule 7, in sub-rule (1) after clause (e), the following clause shall be
inserted, namely:-
"(f) a challan, referred to in rule 8A.";
(b)after Rule 8, the following rule shall be inserted, namely:-
" 8A. Transfer of credit by exempted textile manufacturer ,- (1) An
independent weaver of fabrics, not subjected to any process, falling
under Chapters 51, 52, 54, 55, 58 or 60 of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter in this rule
referred to as the First Schedule to the Central Excise Tariff Act) and
which are exempted from the whole of the duty of excise leviable
thereon under the said First Schedule to the Central Excise Tariff Act
and the First Schedule to the Additional Duties of Excise(Goods of
Special Importance) Act, 1957 (58 of 1957), shall observe the
following procedure for the purposes of transfer of the credit of duty
paid on the inputs, falling under Chapter 51, 52, 54 or 55 of the First
Schedule to the Central Excise Tariff Act, used in the manufacture of
the said fabrics, to the buyer of the said fabrics, namely:-
(i)
the said independent weaver shall
obtain a declarant code from the
Superintendent of Central Excise
having jurisdiction in this behalf, in
terms of the provision contained in
notification No. 36/2001-Central
Excise(N.T.), dated the 26
th
June,
2001 (G.S.R. 465(E), dated the 26
th
June, 2001);
(ii)
the said independent weaver shall
receive the said inputs on the basis of
documents referred to under clause
(a), (b), (c), (d) or (e) of sub-rule (1) of
rule 7;
(iii)
the said independent weaver shall
maintain records of receipt, disposal,
consumption and inventory of the
inputs in the same manner as
specified in respect of manufacturers
of final products in sub-rule (4) of
Rule 7;
(iv)
no such fabrics shall be removed from
the factory except under an invoice
(not to be considered to have been
issued in terms of the provisions of
Central Excise Rules, 2002 for the
purposes of being a document under
sub-rule (1) of rule7) and a challan,
and the challan shall be in a format
specified in the Annexure-I to these
rules as "CHALLAN FORM" and shall
bear pre-printed serial numbers and
shall be in triplicate for the following
purposes, namely:-
(a)
original- for
buyer
(b)
duplicate- for
submission
alongwith
quarterly
return
(c)
triplicate-
manufacturers
office copy;
(v)
the said independent weaver shall
submit within fifteen days from the
close of each quarter of a year to the
Superintendent of Central Excise
having jurisdiction in this behalf, a
statement in the format specified in
Annexure-II to these rules, enclosing
all duplicate copies of challan issued
during the quarter in respect of such
fabrics.
Explanation.- For the purposes of this rule "independent weaver"
means a weaver who works on his own, purchases the yarn for such
work himself and sells the unprocessed fabrics manufactured out of
such work.
(c)after rule 14, the following Annexures shall be inserted, namely:-
"ANNEXURE-I
CHALLAN FORM
Printed Serial Number
[See Rule 8A (iv)]
ORIGINAL- FOR BUYER
DUPLICATE- FOR SUBMISSION ALONGWITH QUARTERLY RETURN
TRIPLICATE-MANUFACTURERS OFFICE COPY
1. Name and address of the exempted weaver(manufacturer):
2. Declarant code: (12 digit code)
3. Date of issue;
1.Name, address and central excise Registration No. of the manufacturer or supplier of yarn
2.
Invoice No./Nos & date/dates .(herein after called the said invoice/invoices) under which yarn/yarns, used in the
manufacture of the unprocessed fabrics being removed under this challan, were received
3.Description of yarns (the invoice No./Nos. of which is mentioned in number 2 above) with identification nos. or marks
4.
(a) Total Quantity (in Kgs./meters) of yarns received under the said invoice/invoices,
(b) Total assessable value (in Rs.) of yarns received under the said invoice/invoices.
5.
(a) Total Quantity (in Kgs./meters) attributable to yarns used in the manufacture of the unprocessed fabrics being removed
under this challan.
(b) Total assessable value (in Rs.) attributable to yarns used in the manufacture of the unprocessed fabrics being removed
under this challan.
6.
(a) Total amount of excise duty (in Rs.)paid on yarns received under the said invoice/invoices.
(b) Total amount of excise duty (in Rs.) attributable to inputs used in the manufacture of the unprocessed
fabrics being removed under this challan.*
7.Nature of Processes carried out
8.Name, address and registration No. of the manufacturer to whom the goods are being sent (i.e. traders or processors)
9.Date and time of dispatch of fabrics
10.Description of goods despatched
11.Quantity (Kgs/meters) and value of fabrics dispatched
12.
Cumulative clearance value of fabrics (in 000 Rs.), inclusive of the clearances made under this challan of fabrics, during the
financial year
* The amount shown against this column shall be available to the buyer of fabrics for availing CENVAT Credit under the
CENVAT Credit Rules, 2002.
DECLARATION
It is hereby declared that-
(a)due central excise duty/additional duty of customs has been paid on the above inputs;
(b)
the above mentioned quantity of inputs, having the value mentioned above, have been used in the manufactured of the
fabrics being cleared under this challan and under the cover of invoice No. ----------- and dated---------------;and
(c)
the correct amount of excise duty attributable to the yarn used in the manufacture of fabrics cleared under this challan has
been shown against number 6(b) above.
(Signature of Proprietor/Partner/Authorised person)
ANNEXURE-II
TEXTILE QUARTERLY STATEMENT FORM
[See Rule 8A(v)]
1. RETURN FOR THE QUARTER ENDING ON------------
2. NAME AND ADDRESS OF THE EXEMPTED WEAVER(MANUFACTURER):
3. DECLARANT CODE: (12 DIGIT CODE)
4. DETAILS OF INPUTS RECEIVED (TO BE GIVEN SEPARATELY FOR EACH TYPE OF YARN);
Opening balance Receipt during quater Consumed during quaterClosing balance
1.Quantity
(in Kgs /meters)
2. Value (in Rs.)
3.Excise duty involved (in Rs.)
1.Quantity
(in Kgs /meters)
2. Value (in Rs.)
3.Excise duty involved (in Rs.)
1.Quantity
(in Kgs /meters)
2. Value (in Rs.)
3.Excise duty involved (in Rs.)
1.Quantity
(in Kgs /meters)
2. Value (in Rs.)
3.Excise duty involved (in Rs.)
1.
2.
3.
1.
2.
3.
1.
2.
3.
1.
2.
3.
5. DETAILS OF FABRICS CLEARED DURING THE QUARTER (TO BE GIVEN SEPARATELY FOR EACH TYPE OF
FABRICS)
Opening balance Manufactured during quaterRemoved during quater Closing balance
1.Quantity
(in Kgs /meters)
2. Value (in Rs.)
3.Credit of excise duty
involved (in Rs.)
1.Quantity
(in Kgs/ meters)
2. Value (in Rs.)
3.Credit of excise duty
involved (in Rs.)
1.Quantity
(in Kgs/ meters)
2. Value (in Rs.)
3.Credit of excise duty passed
on (in Rs.)
1.Quantity
(in Kgs/ meters)
2. Value (in Rs.)
3.Credit of excise duty involved
(in Rs.)
1.
2.
3.
1.
2.
3.
1.
2.
3.
1.
2.
3.
6. CUMULATIVE VALUE OF CLEARNCE DURING THE FINANCIAL YEAR, SINCE 1
ST
MAY, 2003 (In Rs.)---------------------
---------------------------
7. ENCLOSE DUPLICATE COPIES OF CHALLAN SERIAL NOS. (FROM)--------(TO)---------------
8. ENCLOSE ORIGINAL COPIES OF INPUT DUTY PAID INVOICES
DECLARATION
I hereby declare that the facts stated above are true and correct.
(Signature of Proprietor/Partner/Authorized person)"
V.Sivasubramanian
Deputy Secretary to the Government of India
F.No. B3/1/2003-TRU
Foot note.- The principal rules were published in the Gazette of India vide notification No.5/2002-Central Excise (N.T.), dated
the 1
st
March, 2002, vide number GSR 144 (E), dated the 1
st
March, 2002 and were last amended vide notification
No.52/2003-Central Excise (N.T.), dated the 6
th
June, 2003 number GSR 460 (E), dated the 6
th
June, 2003.
