TMI BlogDifficulties regarding availment of credit on the gate passes issued for the period 1.4.94 to 10.8.94 and the invoices issued for the period 11.8.94 to 12.2.96 by 100% EOU\EPZ SchemeX X X X Extracts X X X X X X X X Extracts X X X X ..... (Department of Revenue), New Delhi Subject : Difficulties regarding availment of credit on the gate passes issued for the period 1.4.94 to 10.8.94 and the invoices issued for the period 11.8.94 to 12.2.96 by 100% EOU\EPZ Scheme I am directed to refer to the references made by Commissioners of Central Excise of the Effect that credit cannot be allowed. (i) On gate passes issued by 100% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 and invoice issued for the period 11.8.94 to 12.2.96 showing the additional duty of customs paid by a 100%n EOU/EPZ units as a document for the purpose of allowing the credit to manufacturers under the said Rule. As such credit can be regularised by the Assistant Commissioners of Central Excise wherever availed on the strength of aforesaid documents if otherwise permissible. 5. Trade and Off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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