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    <title>Issue of certificates by Central Excise Officer regarding non-availment of Modvat Credit - Clarification regarding</title>
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    <description>Where a manufacturer/exporter reverses Modvat credit at the end of each month for all exports of that month and before filing the RT 12 return, the Range Superintendent may issue the requisite certificate of non availment of Modvat credit on the exporter&#039;s copy of AR 4/AR 4A or an attested copy, after verifying range records including RG 23A, defaced invoices, RT 12 returns and the Range&#039;s copy of the relevant AR 4/AR 4A.</description>
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      <description>Where a manufacturer/exporter reverses Modvat credit at the end of each month for all exports of that month and before filing the RT 12 return, the Range Superintendent may issue the requisite certificate of non availment of Modvat credit on the exporter&#039;s copy of AR 4/AR 4A or an attested copy, after verifying range records including RG 23A, defaced invoices, RT 12 returns and the Range&#039;s copy of the relevant AR 4/AR 4A.</description>
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      <pubDate>Wed, 04 Oct 1995 00:00:00 +0530</pubDate>
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