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of <h1>Modvat Credit Extended to Synthetic Filament Waste under Rule 57J, Amending Notification No. 351/86-Central Excises</h1> The Central Government has amended a previous notification under Rule 57J of the Central Excise Rules, 1944, extending Modvat Credit to include waste of synthetic filament under sub-heading 5401.10. This amendment modifies the original notification No. 351/86-Central Excises dated June 20, 1986. Specifically, the changes involve substituting the existing wording in the notification's table to include sub-heading 5401.10 alongside heading Nos. 53.04, except for yarn of vegetable textile fibre and paper yarn. This adjustment broadens the scope of Modvat Credit eligibility to encompass synthetic filament waste.
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