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of <h1>MODVAT Credit Denied for Spot Welding Electrodes u/r 57A; Classified as Tools, Not Inputs.</h1> The circular addresses the disallowance of MODVAT credit on spot welding electrodes and tips, reiterating previous instructions that these items are non-consumable and function as tools rather than inputs under Rule 57A of the Central Excise Rules, 1944. It clarifies that spot welding electrodes, used in resistance welding, act merely as conductors and do not integrate into the final product, unlike arc welding electrodes. This position was confirmed by the Chief Chemist, and the circular reaffirms the stance outlined in earlier communications, resolving a query from the Commissioner of Central Excise in Ahmedabad.
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