Modvat certificate requirement clarified: when not needed, SSI declaration and DEEC book logging govern export obligation discharge. A Modvat non availment certificate is unnecessary for exports that are non excisable, unconditionally exempt, or non modvatable. Exports from SSI units operating under the exemption notification require a declaration with the Shipping Bill and may substitute an attested copy of the SSI declaration for the AR 4; SSI units opting for Modvat remain subject to AR 4 procedures. Exporters of goods eligible for concessions under the provisions formerly in Rules 191 A/191 B must produce certificates of non availment, and such certificates are required at DEEC Book logging to enable accounting towards export obligation.
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Provisions expressly mentioned in the judgment/order text.
Modvat certificate requirement clarified: when not needed, SSI declaration and DEEC book logging govern export obligation discharge.
A Modvat non availment certificate is unnecessary for exports that are non excisable, unconditionally exempt, or non modvatable. Exports from SSI units operating under the exemption notification require a declaration with the Shipping Bill and may substitute an attested copy of the SSI declaration for the AR 4; SSI units opting for Modvat remain subject to AR 4 procedures. Exporters of goods eligible for concessions under the provisions formerly in Rules 191 A/191 B must produce certificates of non availment, and such certificates are required at DEEC Book logging to enable accounting towards export obligation.
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