Removal of inputs under Rule 57F(2) for the purpose/repair, reconditioning etc. of clarification regarding - Central Excise - 267/69/87-CX-8

Removal of inputs under Rule 57F(2) for the purpose/repair, reconditioning etc. of clarification regarding F. No. 267/69/87-CX-8 Dated 1-1-1988 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Removal of inputs under Rule 57F(2) for the purpose/repair, reconditioning etc. of clarification regarding. I am directed to refer to Point No. 64 of the minutes of the 29th Meeting of the Customs and Central Excise Advisory Council Meeting held on the 16th December, 1986 in which the point regarding removal of raw materials (inputs) received under Rule 57/A for rectification to suppliers was discussed and it was decided that the Modvat user should not take any credit until he has satisfied himself about the quality of the inputs. The matter has further been examined by the Board. The provision contained in Rule 57F(2) specifically provide that a manufacturer working under Modvat scheme can with the prior permission of the Collector, remove the inputs as such or inputs partially processed to a place outside the factory for the purposes of repairs, refining, reconditioning etc. It has therefore been decided that a manufacturer working under Modvat scheme can send the inputs to a place outside his factory including the supplier of inputs under Rule 57F(2) for the purposes of repairs, reconditioning etc. provided the procedure prescribed for movement of goods under Rule 57F(2) is followed The trade may be suitably informed and necessary instructions may be issued to the field formations. Receipt of this letter may please be acknowledged.