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Circular No. 179/13/96-CX Attention of the Board has been invited to difficulties faced by the manufacturers in availing the credit under rule 57G/ 57T where:- (i) the Bill of Entry has been filed in the name of the registered office/ head office of the manufacturer for the inputs to be used in his factory.
Circular No. 178/12/96-CX During oral evidence before the Pubic accounts Committee on Audit para 3.48/91-92 on the Report of the C & AG of India for the year ending 31.3.1992 the matter regarding fraudulent availment of Modvat Credit by M/s. Sipani Automobiles Ltd. Bangalore, a manufacturer of motor -cars who took Modvat Credit fraudulently to tune of Rs. 76.84 lacs in excess of the duty paid on the inputs during the period February, 1991 to March, 1992
Circular No. 176/10/96-CX It has been reported that, in practice, the Divisional Assistant Commissioners had been granting permissions for cutting and re-packing of duty paid fabrics received in lump form, after proper identification vis-a-vis the duty paid document. Supervision charges were also collected in such cases which indicate that the entire activity of cutting and re-packing was carried out under Central Excise supervision.
Circular No. 175/9/96-CX I am directed to say that doubts have been expressed regarding eligibility of fat liquors for concessional rate of duty in terms of Notification No. 12/94-CE dated 1.3.94 as amended by Notification No. 14/95-CE dated 16.3.95.
Circular No. 174/8/96-CX It has been brought to the notice of the Board that the different practices are followed by the Commissionerates regarding verification of refund vouchers & re-concilitation of refunds sanctioned in respect of Central Excise Duties.
Circular No. 173/7/96-CX Notification No. 22/94-CE dated 1.3.94 as amended by Notification No. 101/94-CE date 4.5.94 and Notification No. 18/95-CE dated 16.3.95 prescribed exemption from payment of duty on cartons, or converted types of paper and paper board. It apperars that view has been taken held in the field that the aforesaid exemption is not applicable in respect of printed cartons etc. of corrugated paper of paper board.
Circular No. 172/6/96-CX I am directed to say that certain doubts have been raised regarding the scope of notification no. 1/93-CE dated 1.3.93 as amended relating to the option given to a manufacturer to pay excise duty at the normal rate as per para 4 of the said notification. The point raised is whether a manufacturer who is having two factories
Circular No. 171/5/96-CX In this regard, I am directed to invite your attention to Circular No. 42/88-CX.6 dated 24th May, 1988 (copy enclosed) wherein the procedure for handling of seized documents and records has been prescribed. It is reiterated that whenever any documents/ records are seized, immediate efforts should be made to segregate the documents which are proposed to be relied upon in framing/ establishing the charges, from the remaining documents/ records.
Circular No.177/11/96-CX I am directed to say that the Public Accounts Committee in their 104th Report (10th Lok Sabha) has expressed disappointment over the actions taken by the Department where a manufacturer namely Sipani Automobiles Ltd., Bangalore took fraudulent credit to the extent of Rs. 7684 lakhs in excess of the duty paid on the inputs by availing the credit on forged duty paying documents.
Circular No. 170/4/96-CX It has been brought to the notice of the Board by Maharashtra Chambers of Commerce & Industry that there is difficulty in determination of value of patterns used in foundry industry to be added in the cost of castings for arriving at the assessable value of the castings as the quantity of casting to be made out of a pattern cannot be anticipated and sometimes some modifications or repairs are also made in the pattern after some period of use.
