Date of filing Modvat declaration - Guidelines regarding - Central Excise - 267/1/87-CX.8

Date of filing Modvat declaration - Guidelines regarding F. No. 267/1/87-CX.8 Dated 5-2-1987 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Date of filing Modvat declaration - Guidelines regarding. I am directed to refer to certain doubts raised by the Trade with regard to the date from which the Modvat facility is to be availed i.e., the date of receipt of the application by the Range Officer or the date of receipt of the application by the Assistant Collector. Board is of the view that credit under the Modvat scheme has to be allowed to the party from the date on which the declaration is filed by them either with the Range Superintendent or the Assistant Collector. It is the duty of the Range Officer to send the declarations to Asstt. Collector immediately after verification. These instructions may be brought to the notice of the field formation. Receipt of this letter may please be acknowledged.