Accepting of invoice of Public Sector undertakings in lieu of subsidiary certificate - Central Excise - 211/27/87-CX.6

Accepting of invoice of Public Sector undertakings in lieu of subsidiary certificate Letter F. No. 211/27/87-CX.6 Dated 13-8-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Accepting of invoice of Public Sector undertakings in lieu of subsidiary certificate. I am directed to refer to your letter reference No. VGN (30)17/TB/87/775 dated the 24th March, 1987 on the above subject and to say that point No. 69 of 29th meeting of the Customs and Central Excise Advisory Council, referred to acceptance of Invoices issued by M/s. I.P.C.L. (and not by their distributors) as duty paying documents for taking credit, provided they co-relate invoices with the individual Gate passes. Invoices issued by the distributors could not be accepted as duty paying documents for taking credit. 2. You may therefore align the practice in your Collectorate on the basis of Board's directions referred to above.