Non availment of Modvat certificates: guidelines limit drawback entitlement and treat open market purchases as Modvat availed for merchant exporters. The circular directs that Assistant Commissioners of Customs may require manufacturers to produce a Central Excise certificate confirming non availment of Modvat on inputs for exported goods; exports under rebate or bond follow existing General Note 11 provisions. For merchant exporters, a supporting manufacturer's Central Excise Superintendent certificate suffices; open market purchases are treated as Modvat availed limiting drawback to Customs allocation. Where goods are unconditionally excise exempt and manufacturers unregistered, drawback may be allowed without a non availment certificate, subject to the Assistant Commissioner's satisfaction.
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Provisions expressly mentioned in the judgment/order text.
Non availment of Modvat certificates: guidelines limit drawback entitlement and treat open market purchases as Modvat availed for merchant exporters.
The circular directs that Assistant Commissioners of Customs may require manufacturers to produce a Central Excise certificate confirming non availment of Modvat on inputs for exported goods; exports under rebate or bond follow existing General Note 11 provisions. For merchant exporters, a supporting manufacturer's Central Excise Superintendent certificate suffices; open market purchases are treated as Modvat availed limiting drawback to Customs allocation. Where goods are unconditionally excise exempt and manufacturers unregistered, drawback may be allowed without a non availment certificate, subject to the Assistant Commissioner's satisfaction.
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