Circular No.86/86/94-CX, dated 22/12/94

Subject: Distribution of Iron & Steel and products thereof from sail"s duty paid stockyard- Issuance of invoice in prescribed format and maintenance of the prescribed Register - Reference from SAIL"s Calcutta

I am directed to refer to SAIL letter No. SAIL/CMO/HQ/GM/2019 17.11.1994 on the subject mentioned above and to say that the Board has issued a Circular No. 34/34/94-CX dated 25.4.1994. The Board had stated therein that in such cases the goods could move on a despatch advice/challan showing particulars of the value and payment of duty and other particulars has as required under rule 52A read with rule 173 C of the Central Excise Rules, 1944. In such cases, assessee can issue the invoice from his depot which is recognised. I Modvat credit purpose. Such depot should be however, registered and invoices be issued containing details required under 57GG.

Sd/-
(I.P. Pal)
Deputy Secretary to the Govt.India

F.No. 267/108/94-CX-8

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