Problems faced in availing Modvat on Rule 52A invoice in the name of the Registered Office/ Head Office but credit to be availed by the factory- Regarding.

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..... roblems faced in availing Modvat on Rule 52A invoice in the name of the Registered Office/ Head Office but credit to be availed by the factory- Regarding. Attention is invited to the Board's Circular No. 179/13/96-CX dated 29.2.1996 providing for the facility for the endorsement of Bill of Entry where the Bill of Entry is in the name of the Registered Officer/ Head Office but the credit is to be .....

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..... he effect that the consignment covered by the Rule 52A invoice is delivered to the manufacturing unit for availing credit. 5. In all cases duty paying documents on the basis of which credit has been availed should be submitted to the Range Superintendent for necessary verification and defacing/ endorsement. 6. Pending cases may be decided in the light of the above. Sd/- (Mallika Arya) .....

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