| Date: |
17-11-1995
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| Notification No: |
Central Excise Circular No 157/1995
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding availing of credit on duplicate copy of Bill of Entry generated on EDI systems
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Regarding availing of credit on duplicate copy of Bill of Entry generated
on EDI systems
Circular
No. 157
dated 17th November 1995
I
am directed to refer to the provisions of rule 57 G providing that the
triplicate copy of the Bill of Entry shall be used for taking Modvat Credit. In
this regard attention of the Board has been invited to the fact that consequent
to the introduction of processing Bill of Entry on EDI system in the Delhi
Commissionerate, triplicate copy of the Bill of Entry is not being generated.
Under the EDI system only three copies of Bill of Entry are generated viz.
original, duplicate and the exchange control copy and therefore difficulties are
being faced by the manufacturers availing the credit of duty paid in such cases.
2.
The issue has been examined by board with a view to resolving the
difficulties in this regard, Board by virtue of the powers vested under rule 57H
(4) of the Central Excise Rules, 1944 hereby prescribes duplicate copy of the
Bill of Entry generated on EDI system as a document for the purpose of allowing
the credit under said rule.
3.
Pending cases may be decided in the light of above.
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