Modvat credit restriction: job-workers cannot claim credit when excise duty liability rests with the manufacturer. Where job-work is performed on a manufacturer's inputs or partially processed inputs under rule 57F(4) of the Central Excise Rules, 1944, the excise duty liability is required to be discharged by the manufacturer and not by the job-worker; accordingly, job-workers are not eligible to avail Modvat/input credit on those inputs.