https://www.taxtmi.com/circulars?id=1534 Brand-rate fixation must exclude inputs for which input-stage duties have been relieved through alternative schemes such as Cenvat credit, rebate mechanisms, duty-free removal with approval, Advance Licence or DEPB exemptions; drawback may be allowed only where evidence shows no concurrent relief has been availed. Jurisdictional Central Excise authorities must issue brand-rate letters certifying non availment of other input-stage reliefs, and Customs will permit drawback only on the strength of those letters, except in limited situations expressly allowed (for example, CVD element under DFRC where Cenvat is not claimed). en-us Mon, 06 Oct 2003 00:00:00 +0530 Sun, 20 Jan 2008 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1534 Brand-rate fixation must exclude inputs for which input-stage duties have been relieved through alternative schemes such as Cenvat credit, rebate mechanisms, duty-free removal with approval, Advance Licence or DEPB exemptions; drawback may be allowed only where evidence shows no concurrent relief has been availed. Jurisdictional Central Excise authorities must issue brand-rate letters certifying non availment of other input-stage reliefs, and Customs will permit drawback only on the strength of those letters, except in limited situations expressly allowed (for example, CVD element under DFRC where Cenvat is not claimed). Circulars Customs Mon, 06 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1534