Non availment of Modvat credit: certificates by range superintendent enable duty free imports after verification of excise records. Where an exporter requests certification that no input stage Modvat credit was availed for goods exported under AR4/AR4A, the Range Superintendent may, after verifying RG23A records, RT 12 returns and the Range's AR4/AR4A copy, issue a certificate on the exporter's AR4/AR4A or an attested copy stating only whether any input stage duty credit was taken; certificates may be issued if credit was reversed before final clearance but not where reversal occurred after clearance.
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 by range superintendent enable duty free imports after verification of excise records.
Where an exporter requests certification that no input stage Modvat credit was availed for goods exported under AR4/AR4A, the Range Superintendent may, after verifying RG23A records, RT 12 returns and the Range's AR4/AR4A copy, issue a certificate on the exporter's AR4/AR4A or an attested copy stating only whether any input stage duty credit was taken; certificates may be issued if credit was reversed before final clearance but not where reversal occurred after clearance.
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