Availability of Modvat credit in respect of incomplete gate passes or incomplete declaration regarding - Central Excise - 22/67/86-TRU

Availability of Modvat credit in respect of incomplete gate passes or incomplete declaration regarding F. No. B. 22/67/86-TRU Dated 29-12-1986 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Availability of Modvat credit in respect of incomplete gate passes or incomplete declaration regarding. The undersigned is directed to state that certain doubts have been raised whether Modvat credit would be available in the following circumstances :- Situation-I. Whether Modvat credit would be available if the gate pass accompanying the inputs does not show Chapter No. or the heading number or the sub-heading number of the inputs. In such cases, Modvat credit should not be denied merely on the ground that the gate-pass does not show the heading number or the sub-heading No. or the Chapter No. of the input, if other details regarding duty-payment particulars, description of the goods, etc. are shown. In such cases, however, the credit should be allowed after getting the particulars verified from the Jurisdictional Superintendent of Central Excise in whose jurisdiction the factory manufacturing the input is situated. Situation-II. Whether Modvat credit would be available in respect of inputs which have been received prior to the declaration having been made under Rule 57G. In such cases, Modvat credit would not be available. Detailed instructions in this regard have alre[i]ady been issued vide Ministry's letter F. No. B.22/59/86-TRU, dated 14-11-1986 . 2. Hindi version of this letter will follow in due course. 3. Receipt of this letter may please be acknowledged.