https://www.taxtmi.com/caselaws?id=80412 The appeal challenged the denial of MODVAT credit on Aluminium sheets used in manufacturing unwrought zinc, based on Rule 57A exclusion of equipment parts. The Tribunal ruled in favor of the appellants, holding that Aluminium sheets qualify as inputs for MODVAT credit, distinguishing them from excluded equipment under Rule 57A. The decision aligned with the broad interpretation of 'in or in relation to' the manufacturing process, allowing the appellants to claim MODVAT credit for the Aluminium sheets. en-us Tue, 02 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 16:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80412 The appeal challenged the denial of MODVAT credit on Aluminium sheets used in manufacturing unwrought zinc, based on Rule 57A exclusion of equipment parts. The Tribunal ruled in favor of the appellants, holding that Aluminium sheets qualify as inputs for MODVAT credit, distinguishing them from excluded equipment under Rule 57A. The decision aligned with the broad interpretation of 'in or in relation to' the manufacturing process, allowing the appellants to claim MODVAT credit for the Aluminium sheets. Case-Laws Central Excise Tue, 02 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80412