Modvat Credit - Invoice of registered dealer acceptable - 32/94 - Central Excise - Non Tariff

Modvat Credit - Invoice of registered dealer acceptable

Notification No. 32/94-C.E. (N.T.)

Dated 4-7-1994

In exercise of the powers conferred by rule 57G of the Central Excise Rules, 1944 and in supersession of notification of the Government of India in the Ministry of Finance, Department of Revenue No. 15/94-C.E. (N.T.), dated the 30th March, 1994, the Central Government hereby prescribes the invoice issued by -

(i) a manufacturer from the factory or his depot; or

(ii) dealer of an excisable goods registered with the Central Excise Officer; or

(iii) an importer from his godown; or

(iv) dealer of an imported goods registered with the Central Excise Officer;

containing the details as are prescribed under rule 57GG of the Central Excise Rules, 1944, as a document for the purpose of rule 57G.