Defacing of Gate Passes on which credit under Rule 57A has been taken - procedure regarding - Central Excise - 17/90-CX.8

Defacing of Gate Passes on which credit under Rule 57A has been taken - procedure regarding Circular No. 17/90-CX.8 Dated 27-3-1990 [From F. No. 267/143/89-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Defacing of Gate Passes on which credit under Rule 57A has been taken - procedure regarding I am directed to refer to Notification No. 1/90-CE(NT) dated 1-2-1990 circulated vide Board's letter of even number (Circular No. 9/90-CX.8) dated 13-2-1990 on the above subject. As per Rule 57G(4) each manufacturer working under Modvat scheme is. required to submit original duty paying documents alongwith extracts of Part I and Part II of form RG 23A every month to the Superintendents of Central Excise for verification of the genuineness of the documents and defacement of such documents. No time limit has been prescribed for submitting the aforesaid documents and extracts of RG 23A. Similarly, no time limit has been prescribed for defacing duty paying documents and return thereof by Superintendent of Central Excise. To avoid delays in the submission of the documents and defacement thereof, it has been decided by the Board that duty paying documents on which credit has been taken should be submitted alongwith extracts of RG 23A Part I Part II within seven days of the close of the month. The duty paying documents should be verified and defaced by the Superintendent of Central Excise before 15th of the close of the month by putting a rubber stamp to the effect CREDIT TAKEN UNDER RULE 57A on the duty paying documents and then returned to the manufacturer. The above instructions may be brought to the notice of the field formations and trade interests should also be suitably informed. Please acknowledge receipt of these instructions.