Modvat credit use permitted: taxpayers may discharge excise duty on finished goods via PLA or RG 23A account. The Board clarifies that under the Modvat scheme, input-duty credit allowed by rule 57A and utilisable under rule 57F(3) may be used to discharge excise duty on final products, and assessees may elect to pay such duty either from the PLA account or by utilising Modvat credit in the RG 23A account.