Modvat - Turnings and borings arising during manufacture of aluminium pistons out of aluminium ingots cannot be permitted to be removed under Rule 57F(2) without payment of duty

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..... thout payment of duty F. No. 261/76/88-CX.8 Dated 4-10-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Aluminium pistons are manufactured out of duty paid aluminium ingots in which MODVAT credit is availed of. During the PRB of manufacture of pistons, turnings and borings of aluminium arise. The question has been arised whether such turnings and borings can be .....

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