https://www.taxtmi.com/forum/issue?id=113218 Where input tax credit has been availed on inputs for exported goods, imports under an advance authorisation must, after completion of the export obligation, be utilised only in the manufacture of dutiable goods either within the same factory or by a supporting manufacturer; the authorisation holder must produce a certificate from the jurisdictional customs authority or a chartered accountant when applying for the Export Obligation Discharge Certificate to the regional authority. en-us Mon, 18 Dec 2017 16:06:01 +0530 Thu, 23 Jan 2025 15:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113218 Where input tax credit has been availed on inputs for exported goods, imports under an advance authorisation must, after completion of the export obligation, be utilised only in the manufacture of dutiable goods either within the same factory or by a supporting manufacturer; the authorisation holder must produce a certificate from the jurisdictional customs authority or a chartered accountant when applying for the Export Obligation Discharge Certificate to the regional authority. Discussion-Forum Customs Mon, 18 Dec 2017 16:06:01 +0530 https://www.taxtmi.com/forum/issue?id=113218