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of <h1>Finance Ministry Clarifies Modvat Credit for Returned Inputs u/r 173H; Aligns with 1986 Circular Instructions.</h1> The circular issued by the Ministry of Finance addresses the grant of Modvat Credit for inputs returned under Rule 173H. It references a previous circular from February 1986, stating that the instructions from that circular will also apply to the Modvat Scheme. The circular instructs relevant trade interests to be informed and directs field formations to follow the necessary procedures. Acknowledgment of the receipt of this communication is requested.
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