Duty Drawback - Certificate of Non - availment of Modvat Credit

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..... 977 - Requirement of Certificates regarding the non-availment of Modvat facility - regarding. It has come to the notice that there is no uniformity in regard to interpretation of General note 11 of Notification No. 22/ 97-Cus. (N.T.) dated 30.5.1997 (erstwhile Notification No. 49/ 96-Customs (N.T.) dated 20.10.1996) regarding All Industry Rates of Drawback. It also appears th .....

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..... i) 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 have been procured, have been declared in the Shipping Bills duly accompanied by a certificate issued in favour of the declared supporting manufacturer by Central Excise Supdt., incharge of the factory of production to the effect .....

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..... ject to his satisfaction permit drawback to be paid without the exporter having to furnish a certificate regarding non-availment of Modvat. This Circular is being issued in supersession of all earlier instructions issued on this subject. Sd .....

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