MODVAT credit acceptance: certificates from importers can serve as duty paying proof enabling CVD input credit. Certificates issued by M/s. HPCL and M/s. BPCL for steel imported on a high-sea purchase basis shall be accepted as valid duty-paying documents for the purpose of claiming MODVAT credit on Countervailing Duty paid, in parity with previously accepted certificates issued by M/s. I.O.C.; acknowledgment of the communication is requested.