Modvat credit treatment clarified: proforma credit on inputs treated as duty-paid, extended to the corresponding rule. Modvat credit on raw materials and component parts taken as proforma credit under Rule 56A is to be regarded as duty-paid; the Board directs that the same principle shall apply mutatis mutandis to Rule 57A, requires field formations be informed, and records disposal of the Collector of Central Excise, Vadodara's representation.