Non availment of modvat credit: merchant exporters without declared supporting manufacturers barred from certification under VBAL rules. Certification of non availment of modvat credit may be issued only where the exporter is a manufacturer exporter or a merchant exporter whose supporting manufacturer falls within the Range jurisdiction and whose records (RG 23A, RT 12 and AR 4/AR 4A) are verified; merchant exporters who cannot identify or have not declared their supporting manufacturers are not eligible for such certification under the VBAL reversal and Duty Exemption Scheme rules.
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Provisions expressly mentioned in the judgment/order text.
Non availment of modvat credit: merchant exporters without declared supporting manufacturers barred from certification under VBAL rules.
Certification of non availment of modvat credit may be issued only where the exporter is a manufacturer exporter or a merchant exporter whose supporting manufacturer falls within the Range jurisdiction and whose records (RG 23A, RT 12 and AR 4/AR 4A) are verified; merchant exporters who cannot identify or have not declared their supporting manufacturers are not eligible for such certification under the VBAL reversal and Duty Exemption Scheme rules.
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