Modvat meeting held at Coimbatore on 22-1-1991 - Minutes on Point No. 37 regarding industrial X ray films - Regarding - Central Excise - 21/91-CX.8

Modvat meeting held at Coimbatore on 22-1-1991 - Minutes on Point No. 37 regarding industrial X ray films - Regarding Circular No. 21/91-CX.8 Dated 30-5-1991 [From F. No. 263/34/91-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Modvat meeting held at Coimbatore on 22-1-1991 - Minutes on Point No. 37 regarding industrial X ray films - Regarding. I am directed to invite your attention to the minutes on point No. 37 of the modvat meeting held at Coimbatore on 22-1-1991 regarding admissibility of Modvat Credit on Industrial X ray films. Trade had contended therein that X ray films were basically used for detecting defects on well joints and therefore Modvat credit should not be denied on them on the ground that they cannot be regarded as inputs under Rule 57A. The matter has been examined by the Board. It is observed that the basic purpose of X ray films is to radiograph the welding of pipes so as to detect any defect of the welding work. Thus, their usage is more to maintain the quality of the final product, and thus these films cannot be regarded as inputs for purpose of permitting Modvat credit thereon. Trade and field formations may be informed accordingly. Receipt of this letter may be acknowledged.