Modvat credit entitlement clarified: duplicate EDI bill of entry with appraiser countersignature suffices; verification available from EDI customs. Duplicate copy of an EDI bill of entry, generated after assessment and payment and signed by the CHA/importer and countersigned by the Customs Appraiser with his name stamp, is the proper document for claiming modvat credit under rule 57 G/57 T. Central Excise officers should accept this duplicate in lieu of a separate modvat certificate, though they may request verification from the Customs EDI system which can confirm countervailing duty details.
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Modvat credit entitlement clarified: duplicate EDI bill of entry with appraiser countersignature suffices; verification available from EDI customs.
Duplicate copy of an EDI bill of entry, generated after assessment and payment and signed by the CHA/importer and countersigned by the Customs Appraiser with his name stamp, is the proper document for claiming modvat credit under rule 57 G/57 T. Central Excise officers should accept this duplicate in lieu of a separate modvat certificate, though they may request verification from the Customs EDI system which can confirm countervailing duty details.
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