| Date: |
22-12-1994
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| Notification No: |
Central Excise Circular No 86/1994
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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 distribution of iron & steel and products thereof from SAIL's duty paid stockyard -Issuance of invoice in prescribed format and maintenance of the prescribed register - Reference from SAIL, Calcutta
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|
Regarding distribution of iron & steel and products thereof from
SAIL's duty paid stockyard -Issuance of invoice in prescribed format and
maintenance of the prescribed register - Reference from SAIL, Calcutta
Circular
No. 86 dated 22nd December 1994
I
am directed to refer to SAIL letter No. SAIL/ CMO/ HQ/GM/ 2019 dated 17.11.1994
on the subject mentioned above and to say that the Board has issued a Circular
No. 34/34/94-CX dated 25.4.1994. The Board had stated therein that in such cases
the goods could move on a despatch advice/ challan showing the particulars of
the value and payment of duty and other particulars as required under rule 52A
read with rule 173 C of the Central Excise Rules, 1944. In such cases, assessee
can issue the invoice from his depot, which is recognised for Modvat credit
purpose. Such depot should be however, registered and the invoices be issued
containing details required under 57GG.
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