MODVAT/CENVAT non availment certificate no longer required for exports of non dutiable products or certain advance licences. The amendment exempts exporters of non dutiable products from submitting a MODVAT/CENVAT non availment certificate counter signed by Central Excise, and permits, for dutiable production, a Central Excise certificate confirming use of imported inputs, or ARE 1 or similar authenticated documents evidencing non availment; the certificate is also not required where the advance licence was issued under a customs notification requiring payment of Additional Customs duty at clearance.