Duty Drawback - Certificate of Non - availment of Modvat Credit

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..... Modvat facility - regarding. It has come to the notice that there is no uniformity in regard to interpretation of General note 11 of Notification No. 22/ 97-Cus. (N.T.) dated 30.5.1997 (erstwhile Notification No. 49/ 96-Customs (N.T.) dated 20.10.1996) regarding All Industry Rates of Drawback. It also appears that declarations by the Merchant Exporters have been accepted regarding non-availmen .....

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..... he supporting manufacturer (s) from whom the export goods have been procured, have been declared in the Shipping Bills duly accompanied by a certificate issued in favour of the declared supporting manufacturer by Central Excise Supdt., incharge of the factory of production to the effect that such Manufacturer has not availed the Modvat on any of the input used in the manufacturer of export goods, .....

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