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<h1>Cement Manufacturers Denied Modvat Credit for Certain Inputs; Items Not Directly Used in Manufacturing Per Rule 57A.</h1> The Cement Manufacturers Association requested Modvat Credit for inputs such as explosives, grinding media, refractories, lining plates, cooling chains, spare parts, conveyor belts, HDPE bags, diesel oil, and printing ink used in cement production. After review, the Central Board of Excise & Customs determined these items are not directly involved in cement manufacturing or are considered plant and machinery, thus ineligible for Modvat Credit under Rule 57A. Relevant field formations will be informed, and a trade notice will be issued. Acknowledgment of these instructions is requested.