Government of India
Ministry of Finance
Department of Revenue, New Delhi
Subject: Issue of certificates by Central Excise Officers regarding inputs actually used in the export product for the purpose of Pass Book Scheme- Instructions regarding.
Issue is drawn ot Para 3 of ALC Circular No. 4/96 dated 14.5.96 and Policy Circular No. 10/96 dated 1.8.96 issued by the Directorate General of Foreign Trade. It is provided, inter alia, that if against export of any resultant product more than one input has been allowed in the alternate under the standard input-output norms (for example Bars/ Billets), the credit may be given on the input actually used, provided it is possible to ascertain to the satisfaction f the concerned authorities (an officer designated by DEFT) as to which of the input out of two or more alternative inputs has gone into the manufacture or the resultant product.
2. It has been decided by the Board that in order to facilitate the manufacturer-exporters to obtain satisfactory proof in respect of actual input used in the manufacture of resultant export product, on written request, a certificate can be issued by the jurisdictional Central Excise Officers after verifying RG 23A (Part-I) and the declaration filed by the manufacturer under Rule 57 G indicating the actual (s) used in the manufacture ot the final product exported under this Scheme. It should be ensured that such certificate is issued within 48 working hours from the time and date of receipt of the request.