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of <h1>Board Clarifies MODVAT Credit Denial on Computer-Generated Invoices; Rule 57GG(6) Requirements Addressed for End Users.</h1> The circular addresses issues regarding the denial of MODVAT Credit on invoices generated by computer software when registered dealers fail to submit software details as required by Rule 57GG(6) of the Central Excise Rules. The Board clarifies that while this requirement aims to prevent dealer malpractices, denying MODVAT Credit to end users based on this technicality is unnecessary. The Jurisdictional Assistant Collector may permit MODVAT Credit if the duty-paid status of goods is verified and invoices are properly issued under Rule 57GG. Relevant trade and field officers should be informed accordingly.
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