Modvat credit restricted where indigenous inputs supply intermediate goods to advance licence holders; separate streams for direct exports and deemed exports must be maintained. An intermediate advance licence holder may use indigenous raw materials to manufacture intermediate products supplied under Rule 191BB without exceeding advance licence quantities, but is not entitled to claim Modvat credit on those indigenous inputs. Imported replenishment and materials imported against an Advance Licence for direct export obligations form distinct streams from deemed exports and cannot be mixed; Collectors must issue guidance and enforce inspections to ensure compliance.