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<h1>Glass materials classified as essential inputs for stainless steel tube manufacture</h1> The Commissioner of Central Excise, Ahmedabad's appeal concerning the classification of glass powder and glass slurry as inputs for seamless tubes was ... Modvat The Commissioner of Central Excise, Ahmedabad appealed against the order regarding glass powder and glass slurry as inputs for seamless tubes. The Tribunal found glass powder and slurry essential inputs for manufacturing SS tubes, following the principle in Union Carbide case. The appeal was rejected.