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

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..... ue) 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 be treated an 'input' as it is essential for the manufa .....

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..... 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 Chief Chemist is of the view that the aforementioned electrodes are not eligi .....

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