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        Case ID :
        Central Excise

        Admissibility of Modvat credit on Acetone used in the manufacture of Acetylene - Clarification regarding

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        Modvat credit admissibility on acetone used in gas storage and transport affirmed for duty set-off on dissolved acetylene. Modvat credit is allowable on acetone used to store and transport acetylene because acetone is repeatedly reused as a solvent and has been recognised as an input in the manufacture of acetylene; the credit may be utilised towards payment of duty on dissolved acetylene.
                          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 admissibility on acetone used in gas storage and transport affirmed for duty set-off on dissolved acetylene.

                                Modvat credit is allowable on acetone used to store and transport acetylene because acetone is repeatedly reused as a solvent and has been recognised as an input in the manufacture of acetylene; the credit may be utilised towards payment of duty on dissolved acetylene.


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