Expansion of MODVAT eligibility to include units in Electronic Hardware Technology Parks under excise notification amendment. Amendment to Notification No. 177/86-C.E. substitutes, in sub clause (b) of clause (1) of the first proviso, the word 'undertaking' with 'undertaking or a unit in an Electronic Hardware Technology Park', thereby extending the proviso's coverage to units in Electronic Hardware Technology Parks under the authority of rule 57A of the Central Excise Rules, 1944.
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Provisions expressly mentioned in the judgment/order text.
Expansion of MODVAT eligibility to include units in Electronic Hardware Technology Parks under excise notification amendment.
Amendment to Notification No. 177/86-C.E. substitutes, in sub clause (b) of clause (1) of the first proviso, the word "undertaking" with "undertaking or a unit in an Electronic Hardware Technology Park", thereby extending the proviso's coverage to units in Electronic Hardware Technology Parks under the authority of rule 57A of the Central Excise Rules, 1944.
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