Modvat credit in respect of C.V. duty paid on imported goods - Regarding

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..... - Regarding. The undersigned is directed to state that certain representations have been received from the trade regarding difficulty in obtaining Modvat credit of the countervailing duty paid on imported goods in cases where the importer had not made a declaration in the Bill of Entry stating his intention of availing of Modvat credit of the countervailing duty. 2. The matter has been examined .....

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..... ions, the importer had not made any declaration. In such cases, on this ground alone, Modvat credit of countervailing duty should not be denied. The importer should subscribe to a declaration before the Jurisdictional Central Excise Officer that he had not claimed or obtained any refund of countervailing duty in respect of goods covered by the relevant bill of entry. On the basis of such declarati .....

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