Circular No. 70/70/94-CX dated 24/10/94

Modvat Credit -Procedure for invoice under Rule 57GG
Subject:- The manner of preparation of invoice under Rule 57GG

1 am directed to refer to the provisions of Rule 52A as amended by Notification No. 23/94-CE (NT) dated 20th May, 1994 according to which the duplicate copy of the invoice shall be used for taking credit under Rule 57 G and Rule 57 T of the Central Excise Rules, 1944.

2. In the above connection it is observed that Rule 57 GG does not alter the position so far as MODVAT is to be availed on the basis of the duplicate copy of the invoice. Rule 57 GG, vide paragraph 4 of the said Rule, further provides that the registered person shall issue an invoice containing the details as prescribed by the Central Board of Excise & Customs or as the case may be, Collector of Central Excise.

3. In view of the above. Board has decided that the provisions of Rule 52 A shall mutatis-mutandis apply to the registered person under the Rule 57 GG except that the content of the invoice shall be in the proforma prescribed under Rule 57 GG read with the contents of the Board"s Circular No. 49/49/94-CX-8 dated 18.8.1994 F.No. 267/50/94-CX-8). The registered person shall also forward the triplicate copy of the invoice to the Range Officer having jurisdiction 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 57 GG, necessary action may be initiated as per provisions of the Act and the Rules.

Sd/-
(I.P.LaL)
Deputy Secretary to the Government of India

F.No. 267/91/94-CX-8

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