https://www.taxtmi.com/caselaws?id=80613 Inputs used to manufacture sand moulds for steel castings were treated as outside MODVAT credit under Rule 57A because they were not used directly in the manufacture of the final castings. The sand moulds themselves were held not to be intermediate goods, as intermediate goods must arise in the manufacturing stream and participate as a step in production of the finished product. Goods in the nature of tools or apparatus, and inputs used to produce such items, fall outside Rule 57A. As the sand moulds were not intermediate goods, Rule 57D also did not apply, and the credit claim failed. en-us Wed, 04 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80613 Inputs used to manufacture sand moulds for steel castings were treated as outside MODVAT credit under Rule 57A because they were not used directly in the manufacture of the final castings. The sand moulds themselves were held not to be intermediate goods, as intermediate goods must arise in the manufacturing stream and participate as a step in production of the finished product. Goods in the nature of tools or apparatus, and inputs used to produce such items, fall outside Rule 57A. As the sand moulds were not intermediate goods, Rule 57D also did not apply, and the credit claim failed. Case-Laws Central Excise Wed, 04 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80613