Maintenance of single RG 23A Part II - Permission regarding

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....ngle RG 23A Part II - Permission regarding. Attention is invited to Board's instructions issued vide F.No. B.21/4/87-TRU, dated 20-4-1987 permitting manufacturers to maintain a consolidated RG23A Part II Register chapter wise. It may be obsersved that this facility was permitted to the assessees so as to facilitate utilisation of Modvat credit without indicating the details of input credit s....

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....of winding wires of Copper & Alluminium were being permitted to maintain a single RG 23A Part II for both the inputs and allowed to utilise credit of duty paid on both the Copper and Aluminium wire rods for paying duty on any of the winding wires without insisting on submission of statement indicating each final product wise input credit taken and utilised. This resulted in availment of excess cre....

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....20-4-1987, no proforma has so far been prescribed for the aforesaid purpose, Board has prescribed the attached proforma for the sake of uniformity in implementation of these instructions by all the Collectorates. This may be followed rigidly. Steps may also be taken for recovering wrong credits if already allowed. Trade & field formation may be informed suitably. Receipt of this letter ma....