https://www.taxtmi.com/circulars?id=770 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. en-us Wed, 08 Mar 1995 00:00:00 +0530 Tue, 15 Jul 2025 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=770 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. Circulars Customs Wed, 08 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=770