Modvat credit use allowed to pay duty on like finished products even when non-duty paid inputs are used. Credit of duty under the Modvat scheme taken on duty-paid inputs may be utilised for payment of duty on the same final products even when those products are manufactured using non-duty paid inputs; there is no required one-to-one correlation between inputs and final products, so excess credit accumulated because input duty exceeds final product duty may be applied against duty on like finished products.