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DGFT Foreign Trade Policy Foreign Trade Policy (upto 07/04/2005) PARA 4.2.5

4.2.5

The export products, which are eligible for modified VAT, shall be eligible for CENVAT credit/ service tax credit.

However, non excisable, non dutiable or non CENVAT products, shall be eligible for drawback at the time of exports in lieu of additional customs duty to be paid at the time of imports under the scheme.

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