Declaration filing under central excise rules: Range office not an extension; prior instruction allowing Range filings for Modvat credit withdrawn. The Board withdraws its prior instruction allowing declarations for Modvat credit to be filed with the Range Superintendent, holding that the Range office is not an extension of the Assistant Collector's office for purposes of Rule 57G. In response to audit objections, the Board requires that pending cases be decided in light of this withdrawal and directs that trade and field staff be informed and acknowledge receipt.
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.
Declaration filing under central excise rules: Range office not an extension; prior instruction allowing Range filings for Modvat credit withdrawn.
The Board withdraws its prior instruction allowing declarations for Modvat credit to be filed with the Range Superintendent, holding that the Range office is not an extension of the Assistant Collector's office for purposes of Rule 57G. In response to audit objections, the Board requires that pending cases be decided in light of this withdrawal and directs that trade and field staff be informed and acknowledge receipt.
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