Removal of inputs for repair permitted subject to prior permission and compliance with prescribed movement procedure. A manufacturer operating under the Modvat scheme may, with prior permission, remove inputs or partially processed inputs to locations outside the factory, including the supplier, for repair, refining or reconditioning, provided the prescribed movement procedure under Rule 57F(2) is followed and trade and field formations are informed.
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Provisions expressly mentioned in the judgment/order text.
Removal of inputs for repair permitted subject to prior permission and compliance with prescribed movement procedure.
A manufacturer operating under the Modvat scheme may, with prior permission, remove inputs or partially processed inputs to locations outside the factory, including the supplier, for repair, refining or reconditioning, provided the prescribed movement procedure under Rule 57F(2) is followed and trade and field formations are informed.
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