Record keeping requirement for fly ash use mandates specified accounts and monthly returns by manufacturers. Amendment inserts a proviso requiring manufacturers using fly ash or phospho gypsum in goods under Chapter 68 to maintain proper accounts in the form and manner specified by the Collector of Central Excise and to file a monthly return, as specified by the Collector, with the Assistant Collector of Central Excise.
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Provisions expressly mentioned in the judgment/order text.
Record keeping requirement for fly ash use mandates specified accounts and monthly returns by manufacturers.
Amendment inserts a proviso requiring manufacturers using fly ash or phospho gypsum in goods under Chapter 68 to maintain proper accounts in the form and manner specified by the Collector of Central Excise and to file a monthly return, as specified by the Collector, with the Assistant Collector of Central Excise.
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