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

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....istry 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 provided that a registration certificate issued under R....

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....nds 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 a registered person or rented wholly or partially on lease fro....