Removal of goods by a Hundred per cent. Export-Oriented undertaking for Domestic Tariff Area

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..... estic tariff area, such removal shall be made under an invoice by following the procedure specified in rule 11, 1 [and the duty leviable on such goods shall be paid by utilizing the CENVAT credit or by crediting the duty payable to the account of the Central Government in the manner specified in rule 8.] (2) The unit shall maintain in the form specified by notification by the Board appropri .....

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..... rther enquiry as he may consider necessary, scrutinise the correctness of the duty assessed by the assessee on the goods removed, in the manner to be prescribed by the Board. (5) Every assessee shall make available to the proper officer all the documents and records for verification as and when required by such officer.] 5 [(6) Where the return is submitted under sub-rule (3) by the assesse .....

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..... 1. Substituted for the words and on payment of appropriate duty before removal of goods by debiting the account current required to be maintained for this purpose or by utilizing the CENVAT credit. Vide notification no. 23/2008 CE(NT) dated 23-5-2008 2. Inserted vide notification no. 23/2008 CE(NT) dated 23-5-2008 .....

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