MODVAT credit extension to tobacco and textile products expands input tax credit eligibility under amended notification. MODVAT credit eligibility is extended to specified tobacco products and to fabrics of cotton and man-made fibres, whether processed or not, by substituting a new Table in Notification No. 24/94-C.E.(N.T.). The Table identifies final product chapter/headings and corresponding input chapter/headings, including entries for chapter 24 goods and for fabrics in chapters 52, 54, 55, 58 and certain 60 headings, while listing explicit tariff heading exclusions that are not eligible as inputs for credit.