Modvat credit on 'Mould cleaning compound' used to clean moulds of transistors and similar semi-conductor devices - Admissibility regarding

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....dvat credit on 'Mould cleaning compound' used to clean moulds of transistors and similar semi-conductor devices - Admissibility regarding Circular No. 8/92-CX. Dated 5-3-1992 [From F. No. 267/20/92....

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....stors and similar conductor devices, may be treated as 'input' and Modvat credit allowed thereon. 2. The matter has been examined by the Board. Since mould itself is not an 'input', being equipment i....