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of <h1>New Circular Confirms Cash Rebates Allowed for Duties Paid via RG 23A Part II Under Modvat Scheme.</h1> The circular issued by the Central Board of Excise & Customs addresses the admissibility of rebates when duty is paid through RG 23A Part II under the Central Excise framework. It references a previous circular from 1994 that provided instructions to streamline procedures under the Modvat scheme. The current circular adds a clarification stating that cash rebates are permissible as outlined in the earlier Circular No. 21/89-CX.6 dated April 4, 1989. This addition aims to ensure consistency in the application of rebate procedures within the Modvat scheme.
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