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Availment and utilisation of modvat credit of duty paid on inputs under Rule 57F (1)(ii)
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....ance (Department of Revenue), New Delhi Subject:- Availment and utilisation of modvat credit of duty paid on inputs under Rule 57F (1)(ii) It has been brought to the notice of the Board that after the amendment of Rule 57G vide notification No. 14/96-CE (NT) dated 23.07.96 specifying the documents for the purpose of modvat, the credit is being denied by the field formations is case....
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....he factory for home consumption or for export on payment of appropriate duty of excise or for export under the bond as if such inputs have been manufactured in the said factory. The expression "as if such inputs have been manufactured in the said factory" was omitted vide notification No. 28/95-CE(NT) dated 29.06.95. This omission has been with a view to simplify the procedure of duty payment unde....