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of <h1>Modvat Credit Eligibility Begins on Declaration Filing Date, Confirms Central Board of Excise & Customs Circular.</h1> The circular issued by the Central Board of Excise & Customs addresses the date from which the Modvat credit facility should be availed. It clarifies that the credit under the Modvat scheme is to be granted from the date the declaration is filed with either the Range Superintendent or the Assistant Collector. The Range Officer is responsible for promptly forwarding the declarations to the Assistant Collector after verification. The circular instructs that these guidelines be communicated to relevant field formations and requests acknowledgment of receipt.
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