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        Central Excise

        Monitoring of surprise squad to check modvat misuse by Chief Commissioner

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        Modvat verification: Chief Commissioners must monitor surprise squads and submit regular performance reports to the Board. Chief Commissioners must actively oversee the performance of surprise squads verifying Modvat Credit, monitor squad operations regularly, and submit periodic progress reports to the Board; the circular reiterates prior Board instructions and requests acknowledgement of receipt.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Modvat verification: Chief Commissioners must monitor surprise squads and submit regular performance reports to the Board.

                                Chief Commissioners must actively oversee the performance of surprise squads verifying Modvat Credit, monitor squad operations regularly, and submit periodic progress reports to the Board; the circular reiterates prior Board instructions and requests acknowledgement of receipt.


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