Modvat credit application: earlier circular's instructions apply mutatis mutandis to inputs returned under Rule 173H. Board directs that the operative instructions in the earlier circular regarding treatment of returned inputs shall apply mutatis mutandis to the Modvat Scheme for grant of Modvat credit for inputs returned under Rule 173H; trade interests are to be informed and field formations issued necessary instructions, with acknowledgement of receipt requested.
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 application: earlier circular's instructions apply mutatis mutandis to inputs returned under Rule 173H.
Board directs that the operative instructions in the earlier circular regarding treatment of returned inputs shall apply mutatis mutandis to the Modvat Scheme for grant of Modvat credit for inputs returned under Rule 173H; trade interests are to be informed and field formations issued necessary instructions, with acknowledgement of receipt requested.
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