Admissibility of MODVAT credit of duty paid on Carbon Electrodes used in the manufacture of Aluminium

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....India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Admissibility of MODVAT credit of duty paid on Carbon Electrodes used in the manufacture of Aluminium. I am directed to invite your attention to Board's letter F. No. B-22/51/86-TRU ,dated 21-10-1986, which clarified that Carbon Electrode used in the manufacture of Aluminium should ....

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....odes/Ineligible to Modvat Credit. 1. 263/14/89-CX.8, 21-3-1989 Mercury 2. 267/8/88-CX.8, 15-7-1988 Spot welding electrodes /tips, 3. B.21/32/87-TRU, 23-9-1987 Titanium Coated Mild Steel Electrodes. The Eligibility to Modvat credit to these electrodes has also been examined by Deputy Chief Chemist, CRCL, New Delhi, a copy of whose opinion is enclosed [Not Printed]. The Deputy C....