MODVAT - Clarification regarding credit of duty in respect of Pyrometer tips - Central Excise - 211/85/86-CX.6

MODVAT - Clarification regarding credit of duty in respect of Pyrometer tips F. No. 211/85/86-CX.6 Dated 17-7-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : MODVAT - Clarification regarding credit of duty in respect of Pyrometer tips. Doubts have been raised whether MODVAT credit can be allowed in respect of duty paid on Pyrometer tips used as a part of an apparatus called "Pyrometer" for measuring the temperature of molten iron/steel etc. 2. It is understood that these Pyrometer tips get melted in the molten iron/steel in the process of measuring the temperature. It therefore appears that such Pyrometer tips are consumable items used in the manufacture of metals like iron, steel etc. As such Pyrometer tips would appear to satisfy the criterion of inputs as defined in the MODVAT Rules. MODVAT credit may therefore be allowed in respect of duty paid on Pyrometer tips in the above circumstances.