Verification of duty paying documents requires defacement and return after inspection under substituted Rule 57F(4) procedure. Central Excise officers are authorized to verify original duty paying documents on which Modvat credit under Rule 57A has been taken, to deface the gate passes or related documents indicating inspection, and to return the original documents to the assessee following verification pursuant to the substituted Rule 57F(4).
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Provisions expressly mentioned in the judgment/order text.
Verification of duty paying documents requires defacement and return after inspection under substituted Rule 57F(4) procedure.
Central Excise officers are authorized to verify original duty paying documents on which Modvat credit under Rule 57A has been taken, to deface the gate passes or related documents indicating inspection, and to return the original documents to the assessee following verification pursuant to the substituted Rule 57F(4).
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