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of <h1>Central Board of Excise & Customs Issues Guidance for Modvat Credit Reversal in VBAL Scheme Exports.</h1> The circular from the Central Board of Excise & Customs addresses the procedure for furnishing information on the reversal of Modvat credit in cases where exports were conducted under the VBAL Scheme. It references a previous circular and subsequent instructions requiring detailed information, including DEEC Book and Advance Licence details, to be provided to the Commissioners of Customs. The document emphasizes the need for timely submission of this information using a specified proforma to assist in addressing violations related to the VBAL scheme. The circular outlines the necessary data points to be included, such as export details, Modvat credit amounts, and import information.
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