https://www.taxtmi.com/caselaws?id=80412 Aluminium sheets used as cathodes in the electrolysis process for manufacture of unwrought zinc were treated as eligible inputs under Rule 57A of the Central Excise Rules. The tribunal held that the sheets were used directly in production, were replaced after losing utility, and were not machinery, plant, equipment, apparatus, tools or appliances. It also rejected any implied exclusion of parts of excluded equipment, and construed the term "inputs" broadly to cover goods used "in or in relation to" manufacture where they participate in the production process. MODVAT credit was therefore admissible. 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 Aluminium sheets used as cathodes in the electrolysis process for manufacture of unwrought zinc were treated as eligible inputs under Rule 57A of the Central Excise Rules. The tribunal held that the sheets were used directly in production, were replaced after losing utility, and were not machinery, plant, equipment, apparatus, tools or appliances. It also rejected any implied exclusion of parts of excluded equipment, and construed the term "inputs" broadly to cover goods used "in or in relation to" manufacture where they participate in the production process. MODVAT credit was therefore admissible. Case-Laws Central Excise Tue, 02 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80412