Non availment of Modvat Credit: certificates may be issued where monthly reversal occurs before periodic return filing. Where a manufacturer/exporter reverses Modvat credit at the end of each month for all exports of that month and before filing the RT 12 return, the Range Superintendent may issue the requisite certificate of non availment of Modvat credit on the exporter's copy of AR 4/AR 4A or an attested copy, after verifying range records including RG 23A, defaced invoices, RT 12 returns and the Range's copy of the relevant AR 4/AR 4A.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non availment of Modvat Credit: certificates may be issued where monthly reversal occurs before periodic return filing.
Where a manufacturer/exporter reverses Modvat credit at the end of each month for all exports of that month and before filing the RT 12 return, the Range Superintendent may issue the requisite certificate of non availment of Modvat credit on the exporter's copy of AR 4/AR 4A or an attested copy, after verifying range records including RG 23A, defaced invoices, RT 12 returns and the Range's copy of the relevant AR 4/AR 4A.
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