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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Certificates from Consignment Agents Not Valid for Modvat Credit; Only Stockyard Certificates Accepted, Says Central Board of Excise.</h1> The circular from the Central Board of Excise and Customs clarifies that certificates issued by consignment agents cannot be considered equivalent to those issued by the stockyards of Integrated Steel Plants for the purpose of availing Modvat credit. The Board emphasizes that only certificates from stockyards, signed by authorized officers, are valid for credit claims. Despite requests to extend this benefit to consignment agents' certificates, the Board has decided against it. The circular instructs trade and field offices to adhere to this directive and requests acknowledgment of receipt.
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