Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 17th July, 2015
Notification No. 34/2015 – 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) read with sub-section (3)
of section 3 of the Additional Duties of Excise (Goods of Special Importance)
Act, 1957 (58 of 1957), the Central Government being satisfied that it is
necessary in the public interest so to do, hereby makes the following further
amendment in the notification of the Government of India in the Ministry of
Finance (Department of Revenue),
No 30/2004-Central Excise, dated the 9th July,
2004, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 421(E), dated the 9th July, 2004, namely :-
In the said notification, in the opening paragraph, for the proviso, the
following proviso shall be substituted, namely:-
“Provided that the said excisable goods are manufactured from inputs on which
appropriate duty
of excise leviable under the First Schedule to the Central 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 the
provisions 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. 30/2004-Central Excise, dated the 9th
July, 2004 was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.421(E), dated the 9th July, 2004
and last amended vide
notification No.11/2013-Central Excise, dated the 1st
March, 2013, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number G.S.R.146(E), dated the 1st March, 2013.
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