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        Central Excise

        Central Excise - Availability of proforma credit on 'spot welding electrodes/tips - Clarification regarding

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        Input eligibility: MODVAT credit denied for spot welding electrodes/tips as non consumable tools under excise rules when used in manufacture. Spot welding electrodes/tips used in manufacture are non consumable tools or appliances and do not qualify as inputs under the explanation to Rule 57A; therefore MODVAT credit is not admissible on them, and field formations and trade should be informed with any permissive cases rectified.
                          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.

                                Input eligibility: MODVAT credit denied for spot welding electrodes/tips as non consumable tools under excise rules when used in manufacture.

                                Spot welding electrodes/tips used in manufacture are non consumable tools or appliances and do not qualify as inputs under the explanation to Rule 57A; therefore MODVAT credit is not admissible on them, and field formations and trade should be informed with any permissive cases rectified.


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