Modvat credit verification required: strict original duty document checks and time-bound declarations to prevent misuse. Strict verification of original duty-paying documents and endorsed gate passes is required before allowing Modvat credit, adhering to Circular No. 18/86 time limits; DICCE will monitor. Declarations under Rules 57G/57F/57H must be verified within three months with cent-per-cent checks by Superintendents and 20% checks by Assistant Collectors, and Form RG-23A supporting documents must be de-faced upon verification. Special audits and enhanced Anti-Evasion scrutiny are to target large Modvat claimants.
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 required: strict original duty document checks and time-bound declarations to prevent misuse.
Strict verification of original duty-paying documents and endorsed gate passes is required before allowing Modvat credit, adhering to Circular No. 18/86 time limits; DICCE will monitor. Declarations under Rules 57G/57F/57H must be verified within three months with cent-per-cent checks by Superintendents and 20% checks by Assistant Collectors, and Form RG-23A supporting documents must be de-faced upon verification. Special audits and enhanced Anti-Evasion scrutiny are to target large Modvat claimants.
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