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

F.No. 267/108/94-CX-8
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

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, Calcutta – Regarding.

I am directed to refer to SAIL letter No. SAIL/ CMO/ HQ/GM/ 2019 dated 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 the particulars of the value and payment of duty and other particulars 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 for Modvat credit purpose. Such depot should be however, registered and the invoices be issued containing details required under 57GG.

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

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