Home Circulars 1995 Central Excise Central Excise - 1995 This
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Availing of credit on duplicate copy of Bill of Entry generated on EDI systems - Regarding - Central Excise - 157/68/95-CXExtract Availing of credit on duplicate copy of Bill of Entry generated on EDI systems - Regarding Circular No. 157/68/95-CX Dated 17-11-1995 [From F.No. 267/132/95-CX.8] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Availing of credit on duplicate copy of Bill of Entry generated on EDI systems - Regarding. I am directed to refer to the provisions of Rule 57G providing that the triplicate copy of the Bill of Entry shall be used for taking Modvat credit. In this regard attention of the Board has been invited to the fact that consequent to the introduction of processing Bill of Entry on EDI system in the Delhi Commissionarate, triplicate copy of the Bill of Entry is not being generated. Under the EDI system only three copies of Bill of Entry are generated viz. original, duplicate and the exchange control copy and therefore difficulties are being faced by the manufacturers availing the credit of duty paid in such cases. 2. The issue has been examined by Board, with a view to resolving the difficulties in this regard. Board by virtue of the powers vested under Rule 57H (4) of the Central Excise Rules, 1944 hereby prescribes duplicate copy of the Bill of Entry generated on EDI system as a document for the purpose of allowing the credit under the said rule. 3. Pending cases may be decided in the light of above. 4. Trade and field formations may be informed suitably. 5. Please acknowledge the receipt of this circular.
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