Admissibility of Modvat credit refunds to the manufacturers not exporting the final products themselves

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....cise<br>Admissibility of Modvat credit refunds to the manufacturers not exporting the final products themselves Circular No. 27/91-CX.8 Dated 15-10-1991 [From F. No. 267/77/91-CX.8] Govern....

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....hers get Central Excise duty component by way of Drawback in respect of the same export goods, as this will amount to double unintended benefit against the same export goods. These instructions may....