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        Central Excise

        Modvat - Exemption to Plaster of Paris Moulds and Saggars used in the Manufacture of China & Porcelainware [Heading Nos. 68.07 and 69.01]

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        Modvat input exemption ineligible for plaster of paris moulds and saggars used in china and porcelainware manufacture. Plaster of paris moulds (Heading No. 68.07) and saggars (Heading No. 69.01) used in the manufacture of china and porcelainware do not satisfy the input criterion of Notification No. 217/86-C.E.; therefore these items are not admissible for the Modvat input exemption.
                          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 input exemption ineligible for plaster of paris moulds and saggars used in china and porcelainware manufacture.

                                Plaster of paris moulds (Heading No. 68.07) and saggars (Heading No. 69.01) used in the manufacture of china and porcelainware do not satisfy the input criterion of Notification No. 217/86-C.E.; therefore these items are not admissible for the Modvat input exemption.


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