https://www.taxtmi.com/circulars?id=184 MODVAT credit is admissible on the entire countervailing duty paid on CKD/SKD car packs assessed by Customs at the rate for a complete car because Note 6 of Section XVII treats such packs as inputs for manufacture; Central Excise authorities cannot restrict or deny the full MODVAT credit under the MODVAT rules. en-us Wed, 21 Jan 1998 00:00:00 +0530 Mon, 22 Sep 2008 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=184 MODVAT credit is admissible on the entire countervailing duty paid on CKD/SKD car packs assessed by Customs at the rate for a complete car because Note 6 of Section XVII treats such packs as inputs for manufacture; Central Excise authorities cannot restrict or deny the full MODVAT credit under the MODVAT rules. Circulars Central Excise Wed, 21 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=184