MODVAT credit for consumable pyrometer tips allowed where tips melt in process and qualify as inputs. The pyrometer tips used to measure molten metal temperature are consumable items that get melted in the process and, as such, satisfy the MODVAT Rules' criterion of inputs; MODVAT credit may therefore be allowed for duty paid on these tips when they are consumed in the manufacture of metals like iron and steel.
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Provisions expressly mentioned in the judgment/order text.
MODVAT credit for consumable pyrometer tips allowed where tips melt in process and qualify as inputs.
The pyrometer tips used to measure molten metal temperature are consumable items that get melted in the process and, as such, satisfy the MODVAT Rules' criterion of inputs; MODVAT credit may therefore be allowed for duty paid on these tips when they are consumed in the manufacture of metals like iron and steel.
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