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Devising the procedure/amendment of Rule where inputs on account of being defective are returned to the supplier of inputs as the trade has represented that in such cases, invoices cannot be issued - Point No. 5 of the Principal Collector's Conference held on 20th/21st January, 1955 - Regarding

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....here inputs on account of being defective are returned to the supplier of inputs as the trade has represented that in such cases, invoices cannot be issued - Point No. 5 of the Principal Collector's Conference held on 20th/21st January, 1955 - Regarding Circular No. 120/31/95 CX Dated 1-5-1995 [From F. No. 267/48/95 CX.8] Government of India Ministry of Finance (Department of Revenue) Centra....