Circular No. 620/11/2002-CX
20th February, 2002.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
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I am directed to say that representations have been received from the Trade especially from Small Scale Industries regarding issue of certificate, as a proof of payment of Central Excise Duty, insisted upon by some of the buyers like State Electricity Boards. The request for issue of such certificates, it has been reported, is considered by some Superintendents and in some instances, the same is rejected stating that there is no provision in Central Excise Rules to issue of such certificates.
2. The Board has examined the matter. It is a fact that there is no provision in the Central Excise Rules or in the Central Excise Manual for issue of such certificate. However, the problem faced by the Small Scale Industries is genuine. Accordingly, it is desired that whenever requests by Small Scale Industries are made for issue of certificates as proof of duty payment, the same may be issued, as a matter of trade facilitation after due verification, without causing any harassment or delay.
3. The field formations may suitably be informed.
4. Receipt of this Circular may please be acknowledged.
5. Hindi version will follow.