Modvat credit expansion: revised procedure for claiming credit on countervailing duty now applies at all customs houses nationwide. Modvat credit for countervailing duty paid on imported goods: a revised administrative procedure initially prescribed for the Bombay Customs House is to be allowed at all Customs Houses, enabling importers to follow the same mechanism nationwide for claiming Modvat credit in respect of countervailing duty paid on imported inputs.
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Provisions expressly mentioned in the judgment/order text.
Modvat credit expansion: revised procedure for claiming credit on countervailing duty now applies at all customs houses nationwide.
Modvat credit for countervailing duty paid on imported goods: a revised administrative procedure initially prescribed for the Bombay Customs House is to be allowed at all Customs Houses, enabling importers to follow the same mechanism nationwide for claiming Modvat credit in respect of countervailing duty paid on imported inputs.
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