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Notification No. 54/2003, Dated 9th June, 2003

9th 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 26th June, 2001 (G.S.R. 465(E), dated the 26th 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 quater

Closing 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 quater

Removed 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 1ST 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 1st March, 2002, vide number GSR 144 (E), dated the 1st March, 2002 and were last amended vide notification No.52/2003-Central Excise (N.T.), dated the 6th June, 2003 number GSR 460 (E), dated the 6th June, 2003.

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