Delay in receipt of duty paid goods for proforma credit/Modvat

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..... 223/52/86-CX.6 Dated 5-11-1986 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Delay in receipt of duty paid goods for proforma credit/Modvat. I am directed .....

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..... r Central Excise Law for denying credit on this ground. Whenever the local Central Excise Officers feel necessary to verify the duty paid nature of input from the consignor's, they are free to do so. .....

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