2010 (3) TMI 274

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..... the manufacturer is entitled to claim the modvat credit on such finished excisable goods as the Central Govt. may notify and the credit of specified duty under this section shall be allowed on the inputs used in the manufacture of final products as well as on inputs used in or in relation to the manufacture of the final products whether directly or indirectly and whether contained in the final pr .....

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..... ferred above which are covered in the excluded category of items in terms of explanation to Rule 57A are admissible for the benefit of modvat? The provisions of Rule 57-A granting incentive to the manufacturer was inserted in order to expend the business premises in India. The combined reading of this provision would reveal that the manufacturer is entitled to claim the modvat credit on such fi .....

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..... allowed to take credit of the duty paid on machines, machinery, equipment, apparatus, tools, appliances or capital goods. It means, the assessee is entitled to avail the modvat credit on the inputs/material used in or in relation to the manufacture of the final products whether directly or indirectly and whether contained in the final product or not. In Collector of Central Excise, Bangalor .....

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