Entitlement to subsidiary gate passes affirmed for independent traders under Modvat, requiring the Range Officer to prepare and issue certificates. Independent traders are entitled to subsidiary gate passes under the Modvat Scheme; the Board modifies prior guidance to confirm this. The Range Officer must both prepare and issue the subsidiary gate passes, and ambiguous trade notices should be amended to reflect that procedural requirement for verifying the duty-paid character of inputs.
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.
Entitlement to subsidiary gate passes affirmed for independent traders under Modvat, requiring the Range Officer to prepare and issue certificates.
Independent traders are entitled to subsidiary gate passes under the Modvat Scheme; the Board modifies prior guidance to confirm this. The Range Officer must both prepare and issue the subsidiary gate passes, and ambiguous trade notices should be amended to reflect that procedural requirement for verifying the duty-paid character of inputs.
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