Modvat credit verification: reconcile RG 23A entries with original duty documents promptly to ensure genuineness of credit. Range Superintendents must compare all relevant entries in RG 23A Part I and II with duty amounts and particulars on original duty-paying documents (duplicate copies issued under the applicable rules) before defacement, to ascertain correctness and genuineness of Modvat credit claimed; this reconciliation must be completed promptly within the prescribed short period after receipt of records.
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 credit verification: reconcile RG 23A entries with original duty documents promptly to ensure genuineness of credit.
Range Superintendents must compare all relevant entries in RG 23A Part I and II with duty amounts and particulars on original duty-paying documents (duplicate copies issued under the applicable rules) before defacement, to ascertain correctness and genuineness of Modvat credit claimed; this reconciliation must be completed promptly within the prescribed short period after receipt of records.
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