Gate pass defacement required; duty documents must be submitted promptly and stamped to record excise credit under rule. Manufacturers availing credit under Rule 57A must submit original duty paying documents with extracts of RG 23A Part I and Part II within seven days of the month-end; the Superintendent of Central Excise must verify and deface such documents by stamping 'CREDIT TAKEN UNDER RULE 57A' before the fifteenth day following the month-close and then return the documents to the manufacturer.
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.
Gate pass defacement required; duty documents must be submitted promptly and stamped to record excise credit under rule.
Manufacturers availing credit under Rule 57A must submit original duty paying documents with extracts of RG 23A Part I and Part II within seven days of the month-end; the Superintendent of Central Excise must verify and deface such documents by stamping "CREDIT TAKEN UNDER RULE 57A" before the fifteenth day following the month-close and then return the documents to the manufacturer.
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