Modvat documentation: invoice under rule 100E evidencing countervailing duty payment accepted for FTZ and EOU home clearances. The Central Government prescribes the invoice issued under rule 100E, evidencing payment of additional customs duty (countervailing duty), as a document for Modvat purposes under the first proviso to sub rule (2) of rule 57G, specifically in relation to invoices issued by FTZs or 100% EOUs for home clearances.