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CBEC Circular No. 1017/5/2016-CX dated February 29, 2016 clarified that the benefit  of Circular No.620/11/2002-CX dated 20.02.2002 (facility of issuing of Certificate as proof of payment of Central Excise duty  was extended to Small Scale Industry) shall be extended to the entire industry as a matter of trade facilitation


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

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

  1. 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

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