Waiver of CL/PL filing allows gate-pass clearance of inputs subject to duty payment and credit reversal. Sub rule (1A) to Rule 57F permits removal of inputs for home consumption with prior permission of the Collector on payment of excise duty equivalent to restricted Modvat credit availed under Rule 57A; filing of classification list or price list is waived and clearance may be allowed on a gate pass cross referencing the RG 23A, Part II entry so that the exact amount of credit taken is identified and reversed.
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.
Waiver of CL/PL filing allows gate-pass clearance of inputs subject to duty payment and credit reversal.
Sub rule (1A) to Rule 57F permits removal of inputs for home consumption with prior permission of the Collector on payment of excise duty equivalent to restricted Modvat credit availed under Rule 57A; filing of classification list or price list is waived and clearance may be allowed on a gate pass cross referencing the RG 23A, Part II entry so that the exact amount of credit taken is identified and reversed.
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