https://www.taxtmi.com/caselaws?id=74312 Titanium metal anodes used in caustic soda lye manufacture were treated as inputs used in relation to manufacture and, therefore, qualified for MODVAT credit. The Tribunal found that they did not fall within the excluded categories of machines, machinery, plants, equipment, apparatus, tools or appliances under Rule 57-A. Their longer durability than graphite anodes did not change their essential function, and restricting credit only to the noble metal coating was rejected as impractical under the MODVAT scheme, which operates on the duty shown in approved documents. Reliance was also placed on an earlier Tribunal decision treating the same product as an input. en-us Tue, 07 Feb 1989 00:00:00 +0530 Wed, 08 Jun 2011 11:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74312 Titanium metal anodes used in caustic soda lye manufacture were treated as inputs used in relation to manufacture and, therefore, qualified for MODVAT credit. The Tribunal found that they did not fall within the excluded categories of machines, machinery, plants, equipment, apparatus, tools or appliances under Rule 57-A. Their longer durability than graphite anodes did not change their essential function, and restricting credit only to the noble metal coating was rejected as impractical under the MODVAT scheme, which operates on the duty shown in approved documents. Reliance was also placed on an earlier Tribunal decision treating the same product as an input. Case-Laws Central Excise Tue, 07 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74312