https://www.taxtmi.com/circulars?id=5691 Units availing SSI exemption for home consumption may nevertheless claim Modvat/CENVAT credit for inputs used in export production (clearances under bond or on payment of duty). Such credit can be utilised to pay duty on similar goods cleared for home consumption once the exemption threshold is exceeded, or refunded where adjustment is not possible, subject to maintenance of separate accounts tracing inputs and production for export and home consumption and compliance with Modvat/CENVAT refund procedures. en-us Mon, 14 Jul 1997 00:00:00 +0530 Fri, 13 Mar 2009 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5691 Units availing SSI exemption for home consumption may nevertheless claim Modvat/CENVAT credit for inputs used in export production (clearances under bond or on payment of duty). Such credit can be utilised to pay duty on similar goods cleared for home consumption once the exemption threshold is exceeded, or refunded where adjustment is not possible, subject to maintenance of separate accounts tracing inputs and production for export and home consumption and compliance with Modvat/CENVAT refund procedures. Circulars Central Excise Mon, 14 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5691