Modvat credit on exempted intermediate goods: eligibility confined to job-worker units, including same-manufacturer job work; general relaxation denied. Rule 57J permits Modvat credit on specified inputs for exempted intermediate products brought from outside only where those intermediates are manufactured as job work and the prescribed exemption has been availed; a manufacturing unit of the same manufacturer is eligible only if it acts as a job worker. Broad relaxation to permit any factory irrespective of job-worker status was refused to preserve the unbroken Modvat chain.
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 on exempted intermediate goods: eligibility confined to job-worker units, including same-manufacturer job work; general relaxation denied.
Rule 57J permits Modvat credit on specified inputs for exempted intermediate products brought from outside only where those intermediates are manufactured as job work and the prescribed exemption has been availed; a manufacturing unit of the same manufacturer is eligible only if it acts as a job worker. Broad relaxation to permit any factory irrespective of job-worker status was refused to preserve the unbroken Modvat chain.
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