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of <h1>Ministry Confirms DEPB Benefits Eligibility for Exports Using DEPB Credits; Previous Guidance Withdrawn.</h1> The circular clarifies the eligibility of Duty Entitlement Passbook (DEPB) benefits for exports where inputs are procured under the DEPB Scheme. It addresses concerns that exporters who use DEPB credits to import inputs might not qualify for DEPB benefits on their exports. The Ministry of Finance confirms that DEPB benefits should be granted even if inputs are imported using DEPB credits, as the scheme is designed to neutralize import duty charges on export inputs. The circular withdraws previous guidance and advises issuing public notices to inform relevant parties.
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