Admissibility of Modvat Credit on Cylinders used in the manufacture of fire extinguisher - Clarification regarding

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....Credit on Cylinders used in the manufacture of fire extinguisher - Clarification regarding Circular No. 12/88-CX.8 Dated 26-4-1988 [From F. No. 267/38/88-CX.8] Government of India Ministry of Fin....

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....en examined by the Board. Cylinders are used in the manufacture of fire extinguishers as a part and the value thereof is included in the assessable value of the fire extinguishers. These cylinders aft....