Modvat Credit: substituted tariff-based Table redefines eligible inputs, intermediates and final products under rule 57J. Amendment substitutes the annexed Table to the notification made under rule 57J of the Central Excise Rules, 1944, revising which inputs, intermediate products and final products qualify for Modvat credit by reference to specified chapters, headings and sub-headings of the Central Excise Tariff Act, 1985, and listing certain express exclusions from eligibility.
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Modvat Credit: substituted tariff-based Table redefines eligible inputs, intermediates and final products under rule 57J.
Amendment substitutes the annexed Table to the notification made under rule 57J of the Central Excise Rules, 1944, revising which inputs, intermediate products and final products qualify for Modvat credit by reference to specified chapters, headings and sub-headings of the Central Excise Tariff Act, 1985, and listing certain express exclusions from eligibility.
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