Modvat credit admissibility confirmed for CVD on CKD/SKD car packs when treated as inputs for manufacture. MODVAT credit is admissible on the entire countervailing duty paid on CKD/SKD car packs assessed by Customs at the rate for a complete car because Note 6 of Section XVII treats such packs as inputs for manufacture; Central Excise authorities cannot restrict or deny the full MODVAT credit under the MODVAT rules.