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Circular No. 70/70/94-CX I am directed to refer to the provisions of Rulr 52A as amended by Notificaiotn No.23/94-CE (NT) dated 20th May, 1994 according to which the duplicate copy of the invoice shall be used for taking credit under rule 57G and Rule 57T of the Central Excise Rule 1944.
Circular No. 69/69/94-CX It has been brought to the notice of the Board that there is a tendency on the part of some dealers to obtain Central Excise registration, merely for the sake of using their invoice for transfer of Modvat credit, even though the dealers do not have proper business premises or without any arrangemnet for receipt, storage and onward dispatch of excisable goods.
Circular No. 68/68/94-CX I am directed to refer the provisions of rule 52A providing that the duplicate copy of the invoice shall be used for taking credit under Rule 57G. By notification No. 23/94-CE(NT) dated 28.5.94 the Rulr 57G was amended by inserting sub-clause 2(A).
Circular No. 67/67/94-CX Reference has been received regarding issue of Show Cause-cum-Demand Notice by Collector-I, in case to be adjudicated by Collector-II, where the Collector of Central Excise is required to issue and adjudicate Show Cause-cum-Demand Notice under the Central Excise Law.
Circular No. 66/66/94-CX I am directed to invite your attention to para 2 of Circular No. 50/50/94-CX dated 19th August 1994 on the above subject. In the said para, for the words “of a manufacturer other than the SSI manufacturer”, the words “or trade name of another person” shall be submitted.
Circular No. 65/65/94-CX Representations have been received from Isabgol processors Association relating to leviability of excise duty on Isabgol Husk which is obtained form isabgol seeds. The filmy upper layer of the seeds is separated by the process of milling and purified by sieving and winnowing. It is packed in plastic poly packs for retail sale in the market.
Circular No. 63/63/94-CX I am directed to invite your attention to Circular No. 54/54/94-CX dated 6th September , 1994 on the above subject.
Circular No. 64/64/94-CX Attention is invited to Notification No. 57/94-CE dated 1st March 1994 permitting 100% EOU to pay the duty on depreciated value if capital goods, material handling equipments, captive power platns or as the case may be, captive generating sets are allowed by the Board, to be cleared to DTA.
Circular No. 62/62/94-CX As regards assessment based on invoice a Circular has already been issued from F.No.212/3/94-CX-6 (No.45/45/94-CX-6 dated 4.7.94) requestiong to furnish evaluation reports on assessment of RT-12 Returns for the month of April-May 1994 alongwith suggestions. Except from few Collectors, no such report has been received.
Circular No. 61/61/94-CX I am directed to enclose certain targets set out by the Board in respect of above captioned subject (Annexure-I) for the year 1994-95 and to request you to send quarterly report on the subject in the enclosed proforma (Annexure-II) to the Board by the 5th of the month following every quarter of the year. Report for the 1st and 2nd quarter should be furnished by Ist week of October 1994.
