https://www.taxtmi.com/caselaws?id=78097 Grinding wheels used in grinding machines were treated as eligible inputs for Modvat credit under Rule 57A because they participate directly in the manufacturing process and are essential to production of the final product. The court applied the settled test that goods used in relation to manufacture qualify where the end product cannot be produced without them, and held that the exclusion for plant, machinery, tools or appliances did not apply to items functioning as integral machine parts necessary for grinding. On that basis, grinding wheels were held to be eligible inputs and credit was allowed to the assessee. en-us Thu, 16 Jul 2009 00:00:00 +0530 Wed, 22 Nov 2017 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78097 Grinding wheels used in grinding machines were treated as eligible inputs for Modvat credit under Rule 57A because they participate directly in the manufacturing process and are essential to production of the final product. The court applied the settled test that goods used in relation to manufacture qualify where the end product cannot be produced without them, and held that the exclusion for plant, machinery, tools or appliances did not apply to items functioning as integral machine parts necessary for grinding. On that basis, grinding wheels were held to be eligible inputs and credit was allowed to the assessee. Case-Laws Central Excise Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78097