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Section 6 in The Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001
6. Recovery of duty in certain cases.
- Where the subject goods are not used by the manufacturer for the intended purpose, the manufacturer shall be liable to pay the amount equal to the difference between the duty leviable on such goods but for the exemption and that already paid, if any, at the time of removal from the factory of the manufacturer of the subject goods, alongwith interest and the provisions of section 11A and section 11AB of the Central Excise Act, 1944 (1 of 1944) shall apply mutatis mutandis for effecting such recoveries.Explanation. - For the removal of doubts, it is hereby clarified that subject goods shall be deemed not to have been used for the intended purpose even if any of the quantity of the subject goods is lost or destroyed by natural causes or by unavoidable accidents during transport from the place of procurement to the manufacturer's premises or during handling or storage in the manufacturer's premises.Annexure IApplication under Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001(Original with 3 copies to be submitted through the Range Superintendent)To,The Assistant Commissioner or Deputy Commissioner of Central Excise,Division ..........Vide S.No ......... of Notification No. ..... Central Excise, dated the .......... issued under Section 5A (1) of the Central Excise Act, 1944 read with the relevant provisions of the Central Excise Act, 1944 (1 of 1944) and the Central Excise Tariff Act, 1985 (5 of 1986) and other laws for the time being in force the goods, namely, ......... used for the specified purpose of ...... attract the following excise duty(ies) (specify rates; Basic excise duty/Special excise duty/Additional duty(ies) /other Duty(ies).We undertake to follow the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 as required by the above notification. The quantity and va1ue of subject goods, we wish to obtain during the financial year ....... for the aforesaid specified purpose is ..... (specify quantity and value) and we intend to procure the subject goods for use in our premises at...........The estimated duty leviable on the subject goods but for the exemption under the above notification is rupees ........ only (attach calculation sheet) and the estimated total duty on the subject goods payable at the time of removal under the above notification is rupees ..... only (attach calculation sheet).We also hereby undertake:| S.No. | Description of subject goods | Details | Closing balance | Goods manufactured | ||||
| Opening balance | Received | Total of columns (3) & (4) | Quantity consumed for the intended purpose | Nature | Quantity | |||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |