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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 an exporter requests certification that no input stage Modvat credit was availed for goods exported under AR4/AR4A, the Range Superintendent may, after verifying RG23A records, RT 12 returns and the Range&#039;s AR4/AR4A copy, issue a certificate on the exporter&#039;s AR4/AR4A or an attested copy stating only whether any input stage duty credit was taken; certificates may be issued if credit was reversed before final clearance but not where reversal occurred after clearance.</description>
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    <pubDate>Thu, 06 Apr 1995 00:00:00 +0530</pubDate>
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      <title>Issue of certificates by Central Excise Officer regarding non-availment of Modvat Credit - Clarification regarding</title>
      <link>https://www.taxtmi.com/circulars?id=6152</link>
      <description>Where an exporter requests certification that no input stage Modvat credit was availed for goods exported under AR4/AR4A, the Range Superintendent may, after verifying RG23A records, RT 12 returns and the Range&#039;s AR4/AR4A copy, issue a certificate on the exporter&#039;s AR4/AR4A or an attested copy stating only whether any input stage duty credit was taken; certificates may be issued if credit was reversed before final clearance but not where reversal occurred after clearance.</description>
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      <pubDate>Thu, 06 Apr 1995 00:00:00 +0530</pubDate>
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