Modvat - Invoice acceptable for duty paying documents for goods lying in stock as on 31-3-1994 - 21/94 - Central Excise - Non Tariff

Modvat - Invoice acceptable for duty paying documents for goods lying in stock as on 31-3-1994

Notification No. 21/94-C.E. (N.T.)

Dated 12-5-1994

In exercise of the powers conferred by the first proviso to sub-rule (2) of rule 57G of the Central Excise Rules, 1944, the Central Government hereby prescribes the invoice to be issued as a document for the purposes of the said rule, in respect of excisable goods lying in stock as on the 31st day of March, 1994, by a manufacturer from his depot, or a wholesale distributor or wholesale dealer of a manufacturer who has bought the excisable goods either from the manufacturer at the factory or from the manufacturer's depot, containing the following particulars, namely :-

(a) the rate and the amount of duty, both in words and figures, and such other particulars as may be prescribed by the Collector or as the case may be, by the Central Board of Excise and Customs;

(b) details of serial number and date of, and quantity of inputs mentioned in, the gate-passes issued prior to the 1st April, 1994, under rule 52A.

This notification shall cease to have effect after 30th June, 1994.