Denial of Modvat Credit on Transformer Oil- Regarding

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Full Text of the Document

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....  Representations have been received from the Trade regarding denial of Modvat Credit on Transformer Oil used in the manufacture of transformers on the ground that the said item can not be treated as an input under Rule 57A of Central Excise Rules, 1944. 2.    The matter has been examined in the Board. As the the transformer can not function without transformer oil, the manu....