Acceptance of PSU invoices as duty documents requires correlation with gate passes before allowing excise credit. Invoices issued by Public Sector Undertakings may be accepted as duty paying documents for taking Central Excise credit only when each invoice is correlated with the corresponding gate pass; invoices issued by distributors are not acceptable for credit. Collectorates must align local practice to require invoice-gate pass matching as the operative verification step before allowing credit.
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.
Acceptance of PSU invoices as duty documents requires correlation with gate passes before allowing excise credit.
Invoices issued by Public Sector Undertakings may be accepted as duty paying documents for taking Central Excise credit only when each invoice is correlated with the corresponding gate pass; invoices issued by distributors are not acceptable for credit. Collectorates must align local practice to require invoice-gate pass matching as the operative verification step before allowing credit.
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