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Modvat credit on 'Mould cleaning compound' used to clean moulds of transistors and similar semi-conductor devices - Admissibility regarding

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....3-1992 Circular<br>Central Excise<br>Modvat credit on 'Mould cleaning compound' used to clean moulds of transistors and similar semi-conductor devices - Admissibility regarding Circular No. 8/92-CX....

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.... the use of moulds in the manufacture of diodes, transistors and similar conductor devices, may be treated as 'input' and Modvat credit allowed thereon. 2. The matter has been examined by the Board....