https://www.taxtmi.com/circulars?id=6768 The Board clarifies that credit taken on inputs may be utilised for duty on home clearances or refunded, and there is no bar to refunding the higher notional Modvat credit taken by an SSI unit in respect of inputs used in export production; such higher notional credit is refundable in accordance with the refund provision. en-us Tue, 21 Mar 1989 00:00:00 +0530 Wed, 08 Jul 2009 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6768 The Board clarifies that credit taken on inputs may be utilised for duty on home clearances or refunded, and there is no bar to refunding the higher notional Modvat credit taken by an SSI unit in respect of inputs used in export production; such higher notional credit is refundable in accordance with the refund provision. Circulars Central Excise Tue, 21 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6768