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        Central Excise

        Option to avail Modvat Credit on exemption - Notification regarding

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        Option to avail Modvat credit: Board affirms validity of instructions allowing choice between exemption and duty payment. The Board confirms that assessees retain the option to claim Modvat credit or to avail the full exemption instead of paying duty; after consultation with the Law Ministry the Board's instructions advising this choice are upheld as legally sustainable and need no review.
                          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.

                                Option to avail Modvat credit: Board affirms validity of instructions allowing choice between exemption and duty payment.

                                The Board confirms that assessees retain the option to claim Modvat credit or to avail the full exemption instead of paying duty; after consultation with the Law Ministry the Board's instructions advising this choice are upheld as legally sustainable and need no review.


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