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Drawback - Non- availment of Modvat Certification Simplified

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..... ted 30th May, 1997 - requirement of Certificates regarding the non-availment of Modvat facility - regarding. In supersession of Circular No. 17/ 97-Cus dated 4.6.97 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 for .....

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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 (othe .....

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..... ustoms Officers while processing the drawback 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 continuously monitor and update such lists of unconditionally exempt goods pertaining to their Commissionerates a .....

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..... er is in the unorganised/ cottage sectors, which are unregistered with the Central Excise, 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 a .....

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