https://www.taxtmi.com/circulars?id=53418 Procedure under sub rule (3) of Rule 16 allows an assessee, with Commissioner's permission when invoices cannot be produced, to bring back duty paid goods into the factory for re making, refining, re conditioning or repair subject to written intimation to the Superintendent within 24 hours, physical identification within 48 hours, separate storage, restriction of processes so as not to amount to manufacture, duty payment on any excisable inputs used, maintenance of detailed accounts in prescribed Annexures, authenticated invoice endorsement on removal, and removal within six months (extensions limited). en-us Thu, 06 Feb 2003 00:00:00 +0530 Wed, 06 May 2015 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53418 Procedure under sub rule (3) of Rule 16 allows an assessee, with Commissioner's permission when invoices cannot be produced, to bring back duty paid goods into the factory for re making, refining, re conditioning or repair subject to written intimation to the Superintendent within 24 hours, physical identification within 48 hours, separate storage, restriction of processes so as not to amount to manufacture, duty payment on any excisable inputs used, maintenance of detailed accounts in prescribed Annexures, authenticated invoice endorsement on removal, and removal within six months (extensions limited). Circulars Central Excise Thu, 06 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53418