Notification
No.01/2009- Central Excise (N.T) dated 7.1.2009
Manufacture of goods falling under heading Nos. 8601 to
8606
G.S.R. (E) Whereas the Central Government is satisfied
that according to a practice that was generally prevalent regarding levy of duty
of excise (including non-levy thereof) under section 3 of the Central Excise
Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on the parts,
when used within the factory in which they have been produced, in the
manufacture of goods falling under heading Nos. 86.01 to 86.06, of the First
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and that said parts
were liable to duty of excise which was not being levied according to the said
practice during the period commencing on and from the 1st day of March, 1993 and
ending with 3rd day of May, 1993.
2. Now, therefore, in exercise of the powers conferred by section 11C of the
said Act, the Central Government hereby directs that the whole of the duty of
excise payable under section 3 of the said Act on such parts, when used within
the factory in which they have been produced, in the manufacture of goods
falling under heading Nos. 86.01 to 86.06, of the First Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986), but for the said practice, shall not be
required to be paid in respect of said parts, on which the said duty of excise
was not being levied during the aforesaid period in accordance with the said
practice:
Provided that the benefit under this notification shall not be admissible,
unless the unit claiming benefit of this notification, reverses the input
credit, if any, taken in respect of inputs used in the manufacture of said
goods.
[F.No.158/01/2005-CX.4](Ashima Bansal)
Under Secretary to the Government of India
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