https://www.taxtmi.com/caselaws?id=75546 Ceramic balls used in purification columns were treated as eligible Modvat inputs because they functioned as part of the manufacturing stream and supported the purification stage linked to production. The governing test was whether the item was used in or in relation to manufacture, not whether it formed part of the finished product. The objection that the balls were equipment or capital goods was rejected, as they were not shown to fall within the relevant exclusion. Modvat credit was therefore allowed and the denial of credit was set aside. en-us Fri, 31 Jul 2009 00:00:00 +0530 Fri, 23 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75546 Ceramic balls used in purification columns were treated as eligible Modvat inputs because they functioned as part of the manufacturing stream and supported the purification stage linked to production. The governing test was whether the item was used in or in relation to manufacture, not whether it formed part of the finished product. The objection that the balls were equipment or capital goods was rejected, as they were not shown to fall within the relevant exclusion. Modvat credit was therefore allowed and the denial of credit was set aside. Case-Laws Central Excise Fri, 31 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75546