TaxTMI 
TaxTMI 
Duty Drawback - Guidelines for Requirement / Acceptance of Certificate of Non-availment of Modvat
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....97-Cus. (N.T.), dated 30th May 1997 - Requirement of Certificates regarding the non-availment of Modvat facility - Regarding. In supersession of Circular No. 17/97- Cus., dated 4-6-1997 issued by the Directorate of Drawback, Deptt. of Revenue, Ministry of Finance, on the above subject, the following guidelines regarding requirement/acceptance of certificates of non-availment of Modvat facility ....
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....issioner of Central Excise in whose jurisdiction the factory of production is located to the effect that no Modvat credit has been availed on any of the inputs used in the manufacture of export product clearly indicating the name of the manufacturer-exporter and the export products instead of producing such certificate for each and every shipment. For any new commodity (other than those m....
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....back claims shall not insist on the production of a certificate regarding non-availment of Modvat where the export product figures in such lists of unconditionally exempt goods. The Commissioners of Central Excise shall continously monitor and update such lists of unconditionally exempt goods pertaining to their Commissionerates and endorse copies of such Trade Notices listing the uncondi....
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....the certificate issued by the concerned Council/ Association in respect of non-availment of Modvat credit by their member-exporters specifying the export product, name and address of the manufacturer clearly, may also be accepted. (v) In the case of merchant-exporter(s) where the name and address, including the factory address of the supporting manufacturer(s) from whom the export goods h....