https://www.taxtmi.com/caselaws?id=76006 Clay graphite stopper used in the manufacture process qualified as an input for Modvat credit under Rule 57A because credit extended to goods used in or in relation to manufacture, directly or indirectly, even if not contained in the final product. The item was used in producing a component employed in manufacture and did not fall within the exclusion for machines, machinery, equipment, tools, appliances or capital goods under Rule 57B. On that basis, the material was treated as eligible input, and Modvat credit was held admissible in favour of the assessee. en-us Thu, 18 Mar 2010 00:00:00 +0530 Mon, 31 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76006 Clay graphite stopper used in the manufacture process qualified as an input for Modvat credit under Rule 57A because credit extended to goods used in or in relation to manufacture, directly or indirectly, even if not contained in the final product. The item was used in producing a component employed in manufacture and did not fall within the exclusion for machines, machinery, equipment, tools, appliances or capital goods under Rule 57B. On that basis, the material was treated as eligible input, and Modvat credit was held admissible in favour of the assessee. Case-Laws Central Excise Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76006