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what is Modvat ?pls guide.

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21 April 2016 what is Modvat ?pls guide.
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Dipesh

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Dipesh (Expert)
21 April 2016 MODVAT means Modified Value added tax.This was an excise duty scheme introduced in 1986 for allowing relief to final manufacturers on the excise duty borne by their suppliers of raw material. Modvat is replaced by CENVAT.
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