https://www.taxtmi.com/circulars?id=1058 Where exported goods are unconditionally exempt from Central Excise duty, a self declaration of non availment of Modvat may be accepted; for merchant exporters of non exempt goods, if the Shipping Bill discloses the supporting manufacturer's name and address and a certificate in favour of that manufacturer states it did not avail Modvat on inputs used, the merchant exporter need not produce a separate certificate of non availment. en-us Tue, 19 May 1998 00:00:00 +0530 Mon, 11 Aug 2025 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1058 Where exported goods are unconditionally exempt from Central Excise duty, a self declaration of non availment of Modvat may be accepted; for merchant exporters of non exempt goods, if the Shipping Bill discloses the supporting manufacturer's name and address and a certificate in favour of that manufacturer states it did not avail Modvat on inputs used, the merchant exporter need not produce a separate certificate of non availment. Circulars Customs Tue, 19 May 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1058