MODVAT extension expands input-credit eligibility by tariff chapter while expressly excluding certain tariff headings. The amendment substitutes a new Table to extend MODVAT input-credit coverage to goods classifiable under the listed chapters of the Central Excise Tariff Schedule, while expressly excluding goods falling under Heading Nos. 36.05 and 37.06; the substitution operates under the rule enabling amendment of the earlier notification and defines eligibility by chapter-level tariff references.
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Provisions expressly mentioned in the judgment/order text.
MODVAT extension expands input-credit eligibility by tariff chapter while expressly excluding certain tariff headings.
The amendment substitutes a new Table to extend MODVAT input-credit coverage to goods classifiable under the listed chapters of the Central Excise Tariff Schedule, while expressly excluding goods falling under Heading Nos. 36.05 and 37.06; the substitution operates under the rule enabling amendment of the earlier notification and defines eligibility by chapter-level tariff references.
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