Issues relating to Modvatable Invoices pertaining to Notifications No. 23/95-C.E. (N.T.) and 24/95-C.E. (N.T.), both dated 30-5-1995 raised by the Trade and Industry and Principal Collector, Bombay - Regarding

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....-1995 raised by the Trade and Industry and Principal Collector, Bombay - Regarding Circular No. 137/48/95-CX Dated 18-7-1995 [From F. No. 267/78/95-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject :  Issues relating to Modvatable Invoices pertaining to Notifications No. 23/95-C.E. (N.T.) and 24/95-C.E. (N.T.), b....

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....lers may not be required to be registered though their names and addresses should be mentioned in the invoice issued under Rule 57GG. Circular No. 96/7/95-CX, dated 13-2-1995 is modified to this extent. (ii) It has already been clarified vide Board's Circular No. 68/68/94-CX, dated 24-10-1994 that both under Rule 52A/57GG the credit can be allowed on the strength of original invoice where the dup....