Seizure of Books & Records by Excise Collectorate - B-I and Notices of Reversal of Modvat Invoices by the Actual users

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..... 267/107/94-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Seizure of Books & Records by Excise Collectorate - B-I and Notices of Reversal of Modvat Invoices by the Actual users. I am directed to refer the following circulars issued by the Board :- (i) Board's Circular No. 69/69/94-CX, dated 24-10-1994....

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....ken on registered dealers' invoices merely on technical grounds inter alia of where the registered dealer did not have their own godown premises and that the goods were cleared under the original invoice. 3. In the above connection, attention is invited to Board's Circular No. 96/7/95-CX, dated 13th February, 1995 wherein it has been clarified that the godown in question can be either owned by ....

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....the original and duplicate are got defaced by the jurisdictional Range Supdts. 5. However it should be made clear to the trade that :- (a) no Modvatable invoice (under Rule 57G) can be issued until goods have been received by a registered dealer; and he cannot receive goods without godown whose locations and other details are entered in his application for Registration lodged with the Range ....