https://www.taxtmi.com/caselaws?id=76002 Ramming mass used for coating bricks and lining furnaces in steel ingot manufacture was treated as an admissible Modvat input because Rule 57A covers inputs used directly or indirectly in or in relation to manufacture, even where not contained in the final product. The exclusion under Rule 57B for machinery, equipment, tools, appliances and capital goods did not apply on these facts, as the material formed part of the manufacturing process and was connected with the production of refractory bricks. The stated principle is that such materials qualify for Modvat credit unless they fall within a specific exclusion. en-us Thu, 18 Mar 2010 00:00:00 +0530 Sat, 29 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76002 Ramming mass used for coating bricks and lining furnaces in steel ingot manufacture was treated as an admissible Modvat input because Rule 57A covers inputs used directly or indirectly in or in relation to manufacture, even where not contained in the final product. The exclusion under Rule 57B for machinery, equipment, tools, appliances and capital goods did not apply on these facts, as the material formed part of the manufacturing process and was connected with the production of refractory bricks. The stated principle is that such materials qualify for Modvat credit unless they fall within a specific exclusion. Case-Laws Central Excise Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76002