https://www.taxtmi.com/circulars?id=1087 Non availment of Modvat credit for drawback processing is simplified: exporters under bond or rebate must produce AR 4 or a Central Excise superintendent's certificate; manufacturer exporters under excise control may rely on biannual Assistant Commissioner certificates for listed products, with fresh certificates for new commodities; self declaration may suffice for unconditionally exempt goods and manufacturers outside excise control; Councils may certify unregistered cottage sector suppliers; merchant exporters benefit from supporting manufacturers' certificates while open market purchases are treated as Modvat availed and limited to Customs allocation. en-us Tue, 01 Sep 1998 00:00:00 +0530 Tue, 05 Aug 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1087 Non availment of Modvat credit for drawback processing is simplified: exporters under bond or rebate must produce AR 4 or a Central Excise superintendent's certificate; manufacturer exporters under excise control may rely on biannual Assistant Commissioner certificates for listed products, with fresh certificates for new commodities; self declaration may suffice for unconditionally exempt goods and manufacturers outside excise control; Councils may certify unregistered cottage sector suppliers; merchant exporters benefit from supporting manufacturers' certificates while open market purchases are treated as Modvat availed and limited to Customs allocation. Circulars Customs Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1087