Difficulties regarding availment of credit on the gate passes issued for the period 1.4.94 to 10.8.94 and the invoices issued for the period 11.8.94 to 12.2.96 by 100% EOU\EPZ Scheme
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Credit on EOU gate passes and invoices recognised, enabling regularisation of previously availed input credit under prescribed rule. The Board prescribes gate passes issued under the EOU gate-pass rule for an earlier transitional period and invoices issued by 100% EOU/EPZ units for a subsequent transitional period showing additional customs duty as valid documents for allowing input credit; Assistant Commissioners may regularise credit availed on the strength of those documents where otherwise permissible.
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.
Credit on EOU gate passes and invoices recognised, enabling regularisation of previously availed input credit under prescribed rule.
The Board prescribes gate passes issued under the EOU gate-pass rule for an earlier transitional period and invoices issued by 100% EOU/EPZ units for a subsequent transitional period showing additional customs duty as valid documents for allowing input credit; Assistant Commissioners may regularise credit availed on the strength of those documents where otherwise permissible.
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