Modvat credit documentation: require gate pass to state normal duty rate to verify higher deemed credit entitlement. Manufacturers clearing goods under the small scale industries concession must include 'Normal rate of duty, but for small scale industries concession' in the gate pass to enable correct claiming of deemed Modvat credit under Rule 57B and to assist assessing officers in verifying RG 23A account entries; insertion in GP-I should be pursued via supplementary instructions under Rule 233 and any difficulties reported to the Board.
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 documentation: require gate pass to state normal duty rate to verify higher deemed credit entitlement.
Manufacturers clearing goods under the small scale industries concession must include "Normal rate of duty, but for small scale industries concession" in the gate pass to enable correct claiming of deemed Modvat credit under Rule 57B and to assist assessing officers in verifying RG 23A account entries; insertion in GP-I should be pursued via supplementary instructions under Rule 233 and any difficulties reported to the Board.
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