Modvat credit on coated abrasives used in the manufacture of flush doors - Minutes of 2nd South Zone Tariff Conference held at Bangalore on 24th & 25th May, 1990

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..... Circular No. 42/90-CX.8 Dated 11-7-1990 [From F. No. 264/13/90-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Minutes on 2nd South Zone Tariff Conference held at Bangalore on 24th 25th May 1990 - Tariff Point No. 6 regarding whether coated abrasives used in the manufacture of flush doors are eligible for purposes of Modvat credit. .....

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..... are used for polishing/grinding hand tools, they work more as producer goods than as inputs. These goods have been specifically excluded under Rule 57A as appliances used for manufacture of goods and are thus not entitled to Modvat credit. Board has therefore decided that coated abrasives cannot be considered as inputs in the manufacture of flush doors too for purposes of Modvat credit thereon. .....

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