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Central Excise

Notification No. 61/2002, Dated 23rd Dec 2002

23rd  December, 2002

Notification No. 61 /2002-Central Excise

            In exercise of the powers conferred by 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 directs that each of the notifications of the Government of India, in the erstwhile Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shall be further amended, except as respects things done or omitted to be done before such amendment, in the manner specified in the corresponding entry in column (3) of the said Table. 

Table 

S.No.

Notification No. and date

Amendment

(1)

(2)

(3)

1.

                32/99-Central Excise, dated the 8th July, 1999

In the said notification, in the second paragraph, in clause (b), the following proviso shall be added, namely:-

 “Provided that such refund shall not exceed the amount of duty paid less the amount of the CENVAT credit availed of, in respect of the duty paid on the inputs used in or in relation to the manufacture of goods cleared under this notification.”; 

2.

33/99-Central Excise, dated the 8th July, 1999

In the said notification, in the second paragraph, in clause (b), the following proviso shall be added, namely:- 

“Provided that such refund shall not exceed the amount of duty paid less the amount of the CENVAT credit availed of, in respect of the duty paid on the inputs used in or in relation to the manufacture of goods cleared under this notification.”.

Vivek Prasad
Under Secretary to Government of India

 F. No.334/198/2002-TRU

Note:

1.             The principal notification No. 32/99-Central Excise dated the 8th July, 1999 was published in the Gazette of India vide number G.S.R. 508 (E), dated the 8th July, 1999 and was last amended vide notification No. 48/2002-Central Excise, dated the 12th September, 2002, [G.S.R. 638 (E), dated the 12th September, 2002].

2.             The principal notification No. 33/99-Central Excise dated the 8th July, 1999 was published in the Gazette of India vide number G.S.R. 509 (E), dated the 8th July, 1999 and was last amended vide notification No. 11/2002-Central Excise, dated the 1st March, 2002, [G.S.R. 132(E), dated the 1st March, 2002].

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