https://www.taxtmi.com/circulars?id=6860 Rules 51A and 173H require duty-paid goods to be accompanied by duty-paying documents, but Collectors may, in exceptional cases where practical difficulties exist (such as very old goods brought in for remaking, refining, reconditioning or repair), exercise discretion to exempt furnishing those documents if satisfied the goods are duty paid; such relaxations must be sparingly applied and concern only goods brought in for specified processing purposes. The rules allow entry of duty-paid goods whether or not manufactured in the receiving factory. en-us Fri, 10 Jun 1988 00:00:00 +0530 Wed, 08 Jul 2009 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6860 Rules 51A and 173H require duty-paid goods to be accompanied by duty-paying documents, but Collectors may, in exceptional cases where practical difficulties exist (such as very old goods brought in for remaking, refining, reconditioning or repair), exercise discretion to exempt furnishing those documents if satisfied the goods are duty paid; such relaxations must be sparingly applied and concern only goods brought in for specified processing purposes. The rules allow entry of duty-paid goods whether or not manufactured in the receiving factory. Circulars Central Excise Fri, 10 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6860