Issue of subsidiary gate passes - Central Excise - 46/88

Issue of subsidiary gate passes Circular No. 46/88 Dated 12-9-1988 [From F. No. 267/137/88-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Issue of subsidiary gate passes. M/s. CMC Limited, a Public Sector Undertaking have brought to the notice of the Board that their customers are facing difficulties in claiming credit of Modvat benefit of the CVD paid on computer peripherals imported by them and supplied to the computer manufacturers, because they are not able to get issued subsidiary gate passes in time in view of large number of purchasers. They have therefore, requested that the certificates issued by them may be accepted as duty paying documents for purposes of availing Modvat under Rule 57G(2), as has already been done in cases of public sector undertakings/canalising agencies like, MMTC, STC, IPCL and ET T. The matter has been examined by the Board. It has been decided that the credit of duty paid on peripherals imported by CMC Ltd., may be permitted on the strength of the certificates issued by them showing the particular of countervailing duty paid and bill of entry under which imported. The procedure prescribed for issue of such certificates in respect of import of inputs canalised through public sector undertaking namely MMTC/STC may be followed in this regard. Receipt of this letter may please be acknowledged.