Invoice as duty paying document: statutory amendment extends permitted period under rule 57G proviso. Amendment under the first proviso to sub rule (2) of rule 57G substitutes a later calendar date in the last paragraph of Notification No. 21/94 Central Excises (N.T.), thereby extending the period during which an invoice is recognised as the duty paying document under Modvat; the amendment effects only the substitution of the previously specified date with the new date.
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.
Invoice as duty paying document: statutory amendment extends permitted period under rule 57G proviso.
Amendment under the first proviso to sub rule (2) of rule 57G substitutes a later calendar date in the last paragraph of Notification No. 21/94 Central Excises (N.T.), thereby extending the period during which an invoice is recognised as the duty paying document under Modvat; the amendment effects only the substitution of the previously specified date with the new date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
