https://www.taxtmi.com/circulars?id=7052 The Board concluded that items listed by cement manufacturers-including explosives, grinding media, refractories, lining plates, cooling chains, spare parts, conveyor belts, HDPE bags, diesel oil and printing ink-either are unrelated to cement manufacture or constitute plant, machinery, tools or appliances and therefore do not qualify as inputs for Modvat credit; field formations are to be informed, a trade notice issued, and receipt of these instructions acknowledged. en-us Tue, 16 Feb 1988 00:00:00 +0530 Thu, 09 Jul 2009 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7052 The Board concluded that items listed by cement manufacturers-including explosives, grinding media, refractories, lining plates, cooling chains, spare parts, conveyor belts, HDPE bags, diesel oil and printing ink-either are unrelated to cement manufacture or constitute plant, machinery, tools or appliances and therefore do not qualify as inputs for Modvat credit; field formations are to be informed, a trade notice issued, and receipt of these instructions acknowledged. Circulars Central Excise Tue, 16 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7052