Status certificate filing flexibility now allows registered, head or corporate offices to apply, with documentary disclaimers. Paragraph 3.2.2 now allows a Company's Registered Office, Head Office, or Corporate Office to apply for a status certificate provided the applicant furnishes a self certified copy of a valid RCMC naming that office and a disclaimer from the other principal offices that no prior application was filed for the same entitlement period. A new provision permits inter unit transfer of imported raw material within the same company only with Excise Authority permission and expressly prohibits claiming MODVAT/CENVAT on transferred inputs; re exports require no transfer permission but remain subject to ITC(HS) Schedule II conditionalities.
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.
Status certificate filing flexibility now allows registered, head or corporate offices to apply, with documentary disclaimers.
Paragraph 3.2.2 now allows a Company's Registered Office, Head Office, or Corporate Office to apply for a status certificate provided the applicant furnishes a self certified copy of a valid RCMC naming that office and a disclaimer from the other principal offices that no prior application was filed for the same entitlement period. A new provision permits inter unit transfer of imported raw material within the same company only with Excise Authority permission and expressly prohibits claiming MODVAT/CENVAT on transferred inputs; re exports require no transfer permission but remain subject to ITC(HS) Schedule II conditionalities.
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