Cir. No.202/36/1996-CX, dt. 26/04/1996
- Document type
- Circular
- Reference no.
- C
- Dated
Modvat credit where invoices are not pre-printed for specified period
2. The matter has been examined by the Board and it is felt that the time-lag, has occurred between the receipt of the aforesaid Circular in various Commissionerates all over the country and subsequent issuance of public notices/trade notices based on the above Circular, lam accordingly directed to say that the credit of duty paid on inputs on the strength of such invoices may be allowed where such invoices have not been pre-printed with the requisite details during the period 13.02.1995 till the date of issuance of individual public notices/trade notices by the Commissionerates. The Assistant Commissioners of Central Excise may allow the credit in all such cases where the invoices have been stamped instead of being pre-printed as original, duplicate, triplicate and quadruplicate; after verifying the duty paid character of the goods as stipulated under rule 57H of Central Excise Rules, 1944. To prevent the credit being taken twice on the strength of duplicate and also on original copy of the invoice, it should be ensure that both copies of invoices are presented for defacing.
Sd/-
(Mallika Arya)
Under Secretary to the Govt. of India