Circular No.134/45/95-CX Subsequent to the issue of above instructions it has come to the notice of the Board that a substantial amount of Modvat credit has been availed on goods which are either not capital goods or which are capital goods but which have not been used for producing or processing of any goods or for bringing about any change in any substance for manufacture of final products as required under Rule 57Q of the Central Excise Rules, 1944
