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of <h1>Clarification on Modvat Credit Eligibility for CVD on Steel Sheets: Certificates as Duty-Paying Documents for Manufacturers.</h1> The circular addresses the Modvat credit eligibility for countervailing duty (CVD) paid on steel sheets imported by a public sector company through a canalizing agency. The company imports steel sheets and distributes them to cylinder manufacturers, necessitating the issuance of certificates for the CVD paid. The circular clarifies that these certificates can serve as duty-paying documents, allowing manufacturers to claim Modvat credit. This procedure aligns with existing instructions for imports via public sector undertakings. The circular directs that these instructions be widely publicized through trade notices.
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