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<h1>CENVAT Declaration Clarified: No Double Benefits on Credit and Duty Drawback as per FTP Para 8.5.</h1> The circular addresses clarifications on the requirement of CENVAT declarations as per Public Notice No. 35 dated 01.03.2011. It specifies that applicants must declare non-availment of CENVAT credit/rebate to be eligible for deemed export drawback on central excise duty, as outlined in Para 8.5 of the Foreign Trade Policy (FTP). If CENVAT credit/rebate has been claimed, the deemed export drawback on central excise duty is not admissible, though it remains available for basic custom duty paid. Applicants must ensure not to claim double benefits on CENVAT credit and duty drawback, including on service tax for input services.