Central Excise - Procedure for verifying duty paid character of inputs received under Modvat - Central Excise - 211/67/86-CX.6

Central Excise - Procedure for verifying duty paid character of inputs received under Modvat F. No. 211/67/86-CX.6 Dated 14-10-1986 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Procedure for verifying duty paid character of inputs received under Modvat. I am directed to refer to your letter reference No. VI/16/479/86 B1, dated 22-8-1986 on the above subject addressed to the Commissioner, T.R.U. 2. The issue raised by you has been examined by the Board. The Board is of the view that even independent traders are entitled to the facility of subsidiary get passes under the Modvat Scheme and under Rule 56A, such independent traders would be covered by clause (ii) of para (3) of the procedure prescribed under Board's letter F. No. 1/3/69-CX.6, dated 12-6-1970. The clarification given at Point No. 16, under Board's letter F. No. 216/5/86-CX.6, dated 1-7-1986 may be deemed to the modified to this extent. 3. As regards the point raised by you relating to the Trade Notice No. 51/86 of Collector of Central Excise, Pune, it is observed that para 5 of the said notice is not clearly worded. The scheme of subsidiary gate passes requires that the subsidiary gate passes (certificates) should not only be issued by the R.O but should also be prepared by him. Collector of Central Excise, Pune is being advised separately to take appropriate action for amending the trade notice.