https://www.taxtmi.com/circulars?id=5741 Clarifies Modvat documentation and procedural rules: consignment agents need not issue the prescribed certificate when invoicing for the manufacturer; PLA account credit is allowed only via TR 6 challan or specific officer order, while recredit on return from job work must be made to RG 23A Part II. Partially processed inputs cleared for job work require debiting the prescribed proportion of their total value even if some components had no credit taken. Six month timing for imported inputs is computed from duty payment, with exceptions where permission or certification extends the period; head office bill of entry procedures apply to transfers to associated units. en-us Tue, 26 Nov 1996 00:00:00 +0530 Sat, 14 Mar 2009 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5741 Clarifies Modvat documentation and procedural rules: consignment agents need not issue the prescribed certificate when invoicing for the manufacturer; PLA account credit is allowed only via TR 6 challan or specific officer order, while recredit on return from job work must be made to RG 23A Part II. Partially processed inputs cleared for job work require debiting the prescribed proportion of their total value even if some components had no credit taken. Six month timing for imported inputs is computed from duty payment, with exceptions where permission or certification extends the period; head office bill of entry procedures apply to transfers to associated units. Circulars Central Excise Tue, 26 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5741