MODVAT declaration: merchant exporters must record manufacturer details and produce manufacturer certification for drawback claims. Merchant Exporter drawback claims require that the Shipping Bill state the manufacturer's details and that the Merchant Exporter produce the manufacturer's declaration or certification that the MODVAT facility was not availed, for acceptance by the proper officer at the time of passing the Shipping Bill or on filing the drawback claim; verification must be made with reference to the manufacturer named in the Shipping Bill.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
MODVAT declaration: merchant exporters must record manufacturer details and produce manufacturer certification for drawback claims.
Merchant Exporter drawback claims require that the Shipping Bill state the manufacturer's details and that the Merchant Exporter produce the manufacturer's declaration or certification that the MODVAT facility was not availed, for acceptance by the proper officer at the time of passing the Shipping Bill or on filing the drawback claim; verification must be made with reference to the manufacturer named in the Shipping Bill.
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