Endorsement of subsidiary gate passes - Request regarding - Central Excise - 1/89

Endorsement of subsidiary gate passes - Request regarding Circular No. 1/89 Dated 23-1-1989 [From F. No. 263/26/88-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Endorsement of subsidiary gate passes — Request regarding Attention is invited to Board's instructions issued vide F. No. 267/17/88-CX.8, dated 19-2-1988 under which subsidiary gate passes/certificates issued by Public sector undertakings like Mineral Metal Trade Corporation etc. have not been permitted to be further endorsed. Representations have been received from various trade associations requesting that the certificates issued by public sector undertakings/canalising agencies like MMTC/STC/SAIL etc. and subsidiary gate passes issued by Range officers should be permitted to be further endorsed for purposes of availing Modvat credit thereon. The matter has been examined by the Board. In supersession of instructions aforesaid, it has been decided that the subsidiary gate passes/certificates issued by the aforesaid agencies may be permitted to be endorsed only once for purposes of availing Modvat credit and that too only if the entire material covered by such document is sent to another person. The above instructions may be brought to the notice of the field formations. Trade interests may also be suitably informed. Receipt of this letter may please be acknowledged.