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TMI BlogDrawback - Non- availment of Modvat Certification SimplifiedX X X X Extracts X X X X X X X X Extracts X X X X ..... of Modvat facility - regarding. In supersession of Circular No. 17/ 97-Cus dated 4.6.97 issued by the Directorate of Drawback, Deptt. of Revenue, Ministry of Finance, on the above subject, the following guidelines regarding requirement/ acceptance of certificates of non- availment of Modvat facility for the purposes of processing the drawback claims may be followed in future :- (i) In the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit has been availed on any of the inputs used in the manufacture of export product clearly indicating the name of the manufacturer- exporter and the export products instead of producing such certificate for each and every shipment. For any new commodity (other than those mentioned in the certificates) a fresh certificate should be obtained by the manufacturer - exporters regarding non-availm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n such lists of unconditionally exempt goods. The Commissioners of Central Excise shall continuously monitor and update such lists of unconditionally exempt goods pertaining to their Commissionerates and endorse copies of such Trade Notices listing the unconditionally exempt goods to the Director General of Inspection and Director (Central Excise), CBEC for information and further necessary act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , name and address of the manufacturer clearly. may also be accepted. (v) In the case of merchant - exporter(s) where the name and address, including the factory address of the 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 Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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