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<h1>CBEC Clarifies Rule 57F(2): Modvat Manufacturers Can Send Inputs for Repair with Collector's Prior Permission.</h1> The circular from the Central Board of Excise & Customs clarifies the procedure under Rule 57F(2) regarding the removal of inputs for repair, reconditioning, or similar purposes. It states that manufacturers operating under the Modvat scheme can send inputs outside their factory, including to suppliers, for these purposes with prior permission from the Collector. The procedure for moving goods under Rule 57F(2) must be followed. This decision follows discussions in a previous advisory council meeting, emphasizing that Modvat users should verify input quality before claiming credit. The circular instructs relevant parties to inform the trade and issue necessary instructions.