Certificate evidencing payment of Central Excise duty

Circular No. 1017/5/2016-CX

F.No. 96/18/2016-CX.1

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

*********

New Delhi, dated the 29th February, 2016

To

Principal Chief Commissioner / Chief Commissioner of Central Excise (All),

Principal Chief Commissioner / Chief Commissioner of Central Excise and Service Tax (All),

Principal Commissioner of Central Excise, Service Tax (All),

Web-master, CBEC

Madam/sir,

Subject : Certificate evidencing payment of Central Excise duty – Regarding.

I am directed to refer to the Boards circular 620/11/2002-CX, dated 20.02.2002 wherein facility of issuing of Certificate as proof of payment of Central Excise duty was extended to Small Scale Industry. References have been received from Trade for extending this facility of issuing Certificate as proof of payment of Central Excise duty to all categories of industries.

2 These representations have been examined and it has been decided that benefit of Circular No.620/11/2002-CX dated 20.02.2002 shall be extended to the entire industry as a matter of trade facilitation

3. This circular shall come into force from 1st of March, 2016. Difficulties faced, if any, in implementation of the Circular may be brought to the notice of the Board. Hindi version will follow. Trade, industry and field formations may suitably be informed

Santosh Kumar Mishra

Under Secretary to the Government of India