https://www.taxtmi.com/caselaws?id=80608 Aluminium cathodes used in the electrolysis process for manufacture of zinc were treated as "inputs" under Rule 57A because that term was construed broadly to cover goods used in or in relation to manufacture. The Tribunal applied its earlier decision in the appellant's own case and held that the cathodes participated in the manufacturing process rather than functioning as equipment. On that basis, MODVAT credit was admissible on the aluminium cathodes. en-us Mon, 02 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80608 Aluminium cathodes used in the electrolysis process for manufacture of zinc were treated as "inputs" under Rule 57A because that term was construed broadly to cover goods used in or in relation to manufacture. The Tribunal applied its earlier decision in the appellant's own case and held that the cathodes participated in the manufacturing process rather than functioning as equipment. On that basis, MODVAT credit was admissible on the aluminium cathodes. Case-Laws Central Excise Mon, 02 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80608