Certificates issued by M/s. Hindusthan Copper Limited - Regulation thereof - regarding - Central Excise - 6/93-CX.8

Certificates issued by M/s. Hindusthan Copper Limited - Regulation thereof - regarding Circular No.6/93-CX.8 Dated 21-6-1993 [From F.No.267/151/88-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Certificates issued by M/s. Hindusthan Copper Limited - Regulation thereof - regarding. I am directed to invite attention to Board's Letter of even No. dated 27-2-1991, on the above subject, wherein it was decided that the demands issued to the customers of M/s. Hindusthan Copper Limited for availing Modvat credit on the basis of certificates issued by M/s. Hindusthan Copper Limited (HCL) could not be enforced by the Collectors of Central Excise. Action on Show Cause Notices issued in this regard was to be kept in abeyance till further decisions from the Board. 2. The issue has been considered by the Board in consultation with Ministry of Law. Ministry of Law have advised that as per the existing rules. Board is not empowered to issue an order, prescribing documents for the purpose of availing Modvat credit with retrospective effect. Hence, request of M/s. Hindusthan Copper Limited to regularise the certificates issued by them in the past to their customers in liew of Central Excise gate passes cannot be acceded to. The Board has accepted the advice. 3. Board desires that follow-up action to finalise the demands and Show Cause Notices issued to the customers of M/s. Hindusthan Copper Limited may be taken expeditiously. 4. Receipt of this letter may kindly be acknowledged through telex.