Drawback - Non-availment of Modvat Certificate

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Full Text of the Document

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....se Rules, 1944. An issue has been raised regarding the procedure for the Customs House to verify whether the exporter has availed central excise rebate on inputs under rules 12(1) (b) / 13(1) (b) of the Central Excise Rules, 1944. It is clarified that the goods which are purchased by a merchant exporter from the open market would not have availed of benefits of input rebate under Rules 12(1)....