The manner of preparation of invoice under Rule 57GG - Regarding

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..... of preparation of invoice under Rule 57GG - Regarding. I am directed to refer to the provisions of Rule 52A as amended by Notification No. 23/94-C.E. (N.T.), dated 20th May, 1994 according to which the duplicate copy of the invoice shall be used for taking credit under Rule 57G and Rule 57 T of the Central Excise Rules, 1944. 2. In the above connection it is observed that Rule 57 GG does not al .....

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..... isdiction over the factory of the buyer which the said Range Officer may use for comparison with the duplicate/original copy of the invoice as and where necessary. 4. Regarding the cases where the Modvat has been availed by the manufacturer on the basis of the original copy of the invoice issued under Rule 57GG, necessary action may be initiated as per provisions of the Act and the Rules. 5. Tra .....

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