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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Public Sector Corporation's Certificate Valid for Modvat Credit on CVD: Clarification Issued as per Modvat Guide.</h1> The circular addresses the issue faced by customers of a public sector undertaking, Electronic Trade & Technology Development Corporation Ltd., regarding difficulties in claiming Modvat credit for countervailing duty (CVD) paid on imported color picture tubes. The Central Excise authorities are not accepting the certificate issued by the corporation as proof of CVD payment, instead requiring a subsidiary gate pass or a bill of entry endorsed in the buyer's name. The circular clarifies that, as per the Modvat Guide, the certificate from the public sector undertaking should suffice as proof, and similar procedures should apply for these imports.
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