Submission of invoices with RT 12 returns - Central Excise - 40/87

Submission of invoices with RT 12 returns Circular No. 40/87 Dated 12-11-1987 [From F. No. 18/18/87-CX.6] Subject : Submission of invoices with RT 12 returns. At the 30th Meeting of the Customs and Central Excise Advisory Council held on 30th and 31st October, 1987, point was raised by A.I.M.O. that in some Collectorate the local Central Excise officers are insisting on submission of invoices with the monthly RT 12. returns as a matter of routine. 2. The matter has been examined by the Board. Invoices should be insisted with the RT 12 returns only in those cases where they have been accepted as duty paying documents in lieu of gate passes. In other cases invoices should not be insisted upon as a matter of routine but they could be called for in case of any doubts relating to valuation etc.