Central Excise - Whether production of duty paying documents should be insisted upon while granting exemption contained in Sr. No. 38 of Notification No. 132/86 and Sr. No. 39 of notification No. 53/88-C.E

Central Excise - Whether production of duty paying documents should be insisted upon while granting exemption contained in Sr. No. 38 of Notification No. 132/86 and Sr. No. 39 of notification No. 53/88-C.E https://www.taxtmi.com/circulars?id=6898 Exemptions conditional on inputs being duty-paid do not ordinarily require documentary proof in each case; proof should be demanded only if the officer is not satisfied with the genuineness of the claim. Earlier administrative instructions in F.No. 13/93/82-CX.1 apply mutatis mutandis to the specified exemptions, and pending assessments should be finalised following these guidelines. en-us Thu, 24 Nov 1988 00:00:00 +0530 Wed, 08 Jul 2009 16:53:00 +0530 TaxTMI RSS Generator Central Excise - Whether production of duty paying documents should be insisted upon while granting exemption contained in Sr. No. 38 of Notification No. 132/86 and Sr. No. 39 of notification No. 53/88-C.E https://www.taxtmi.com/circulars?id=6898 Exemptions conditional on inputs being duty-paid do not ordinarily require documentary proof in each case; proof should be demanded only if the officer is not satisfied with the genuineness of the claim. Earlier administrative instructions in F.No. 13/93/82-CX.1 apply mutatis mutandis to the specified exemptions, and pending assessments should be finalised following these guidelines. Circulars Central Excise Thu, 24 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6898