Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Central Board rules industrial X-ray films ineligible for Modvat Credit u/r 57A, citing quality maintenance role.</h1> The circular addresses the issue discussed in a Modvat meeting held in Coimbatore on January 22, 1991, concerning the eligibility of Modvat Credit for industrial X-ray films. The trade argued that these films, used for detecting defects in welded joints, should qualify for Modvat credit as inputs under Rule 57A. However, the Central Board of Excise & Customs determined that since the films primarily serve to maintain the quality of the final product by radiographing pipe welds, they do not qualify as inputs for Modvat credit purposes. The decision is to be communicated to relevant trade and field formations.
TaxTMI 
TaxTMI 
