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    <title>Modvat Credit - Clarification regarding</title>
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    <description>If the assessee elects to pay duty on goods that are otherwise fully exempt, the assessee may claim Modvat credit on the duty paid when those inputs are used in the manufacture of final products; administrative and trade instructions are to be issued for implementation.</description>
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      <description>If the assessee elects to pay duty on goods that are otherwise fully exempt, the assessee may claim Modvat credit on the duty paid when those inputs are used in the manufacture of final products; administrative and trade instructions are to be issued for implementation.</description>
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