Circular No. 207/11/96-CX It has been represented that the assesses often face problems when the goods consigned by the manufacturer are not accepted by the customer in whose favour the invoice in made out on account of certain changes in the consuming pattern or other problems at the customer”s end.
Circular No. 206/40/96-CX The Board has been receiving representations on the issue relating to availment of MODVAT credit on material which is not received directly inside the manufacturer”s premises and the same is required to be stored outside the factory premises and subsequently transshipped to the manufacturer”s factory.
