https://www.taxtmi.com/caselaws?id=76746 Rule 57A allows modvat credit on inputs used in or in relation to manufacture of final products, whether directly or indirectly and whether or not they are contained in the finished goods. The explanation excludes only specified categories such as machines, machinery, equipment, apparatus, tools, appliances and capital goods. On that construction, items like heating elements, emery belt, fire clay, graphite powder, aluminium powder, grinding wheel, plastic tape and mould cote were treated as eligible inputs because they formed part of the manufacturing process and did not fall within the excluded categories. en-us Mon, 22 Mar 2010 00:00:00 +0530 Sat, 28 Aug 2010 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76746 Rule 57A allows modvat credit on inputs used in or in relation to manufacture of final products, whether directly or indirectly and whether or not they are contained in the finished goods. The explanation excludes only specified categories such as machines, machinery, equipment, apparatus, tools, appliances and capital goods. On that construction, items like heating elements, emery belt, fire clay, graphite powder, aluminium powder, grinding wheel, plastic tape and mould cote were treated as eligible inputs because they formed part of the manufacturing process and did not fall within the excluded categories. Case-Laws Central Excise Mon, 22 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76746