Circular No. 153/64/95-CX dated 12/10/95

Subject: Central Excise - Admissibility on rebate when duty paid through RG 23A Part II Regarding.

I am directed to invite your attention to Circular No.33/33/94-CX.8 dated 4.5.1994 (r.Nu. 267/19/94-CX.8) whereby consolidated instructions to streamline procedures under MODVAT scheme were issued. In the said Circular, after para (xiv), the following para shall be added;-

"(xv) It is clarified that cash rebate would be permissible as provided for in the Circular No. 21 /89-CX.6 dated 4th April, 1989 issued from F.No.210/21/87-CX.6."

Sd/-
(Navneet Goel)
Under Secretary to the Govt of India

F.No. 209/47/95-CX.6 (Pl. refer Cir. No. 687/03/2003-CX, Dt. 03/01/2003 for Payment of rebate amount of the duty paid from Cenvat credit account in cash)

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