Cir. No.159/70/1995-CX, dt. 29/11/1995
- Document type
- Circular
- Reference no.
- B
- Dated
Modvat Credit Rule 57G/T
Representations have been received from the Trade regarding the difficulties being faced in mentioning the amount of duty per unit under SI. No.l(h)(ii) and 5(g)(ii) of the invoice issued under Rule 57G/57T wherein a single invoice contains various items having different prices and arc liable to duty at the same rate.
2. The matter has been examined and I am directed to sav that where a manufacturer issues an invoice under Rule 52A on the strength of which the registered person issues the 57G/57T invoice containing different items having different prices liable to duty at the same rate, the necessity to fill in amount of duty per unit as required under SI. No. l(h)(ii) and 5(g)(ii) need not be insisted upon as the two entries will not match. However, the total amount or duty paid both in words and figures has to begiven in all cases.
Sd/-
(Mallika Arya)
Under Secretary to the Govt. of India