The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 24] NEW DELHI, WEDNESDAY, JANUARY 21, 1981/MAGHA 1, 1902
Separate paging is given to this Part in order that it may be filed as a separate
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52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 21st January, 1981
CENTRAL EXCISES
G.S.R. 30(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government' hereby .makes the following further amendments In the notification of the Government of India in. the Ministry of Finance (Department of Revenue) No. 201/79-Cenfral Excises, dated the 4th June, 1979, namely :—
In the Appendix to the said notification,—
(a) after paragraph 2, the following paragraph shall be inserted, namely :—
"2A. The Collector may, for reasons to be recorded in writing and subject to such terms, conditions and limitations as may be Imposed in this regard, relax the provisions regarding giving of declaration under paragraph 1 for claiming credit of duty already paid on inputs.";
(b) after paragraph 11, the following paragraph shall be inserted, namely :—
"12. Credit of duty of excise allowed in respect of any 'inputs' in terms of noti- fication No. 178/77-Central Excises, dated the 18th June 1977' and lying unutilised on or after the 21st January, 1981 in the account maintained in the register of set off or Form RG. 23 in Appendix I to the Central Excise Rules, 1944, of the manufacturer, may be transferred and utilised towards paytnerit of duty in terms of this notification."
[Notification No. 5/81-CE/B. No. 211/33/79-Ot. 6] D. MEHTA, Under Secy.