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        Central Excise

        Modvat credit on 'Mould cleaning compound' used to clean moulds of transistors and similar semi-conductor devices - Admissibility regarding

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        Modvat credit ineligibility: cleaning compounds for equipment moulds do not qualify as inputs for credit. The Board concludes moulds are equipment and not inputs; therefore compounds used solely to clean such moulds are not eligible for Modvat credit, and field formations and trade are to be informed accordingly.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Modvat credit ineligibility: cleaning compounds for equipment moulds do not qualify as inputs for credit.

                                The Board concludes moulds are equipment and not inputs; therefore compounds used solely to clean such moulds are not eligible for Modvat credit, and field formations and trade are to be informed accordingly.


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