https://www.taxtmi.com/caselaws?id=80614 Titanium coated anodes used integrally in the electrolysis process for manufacturing caustic soda were treated as inputs used in or in relation to manufacture under Rule 57A, because the expression has wide scope and the anodes were necessary for production. The Tribunal also held that such anodes did not fall within the exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances. MODVAT credit was therefore available, and the denial of credit was set aside in favour of the assessee. en-us Wed, 04 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80614 Titanium coated anodes used integrally in the electrolysis process for manufacturing caustic soda were treated as inputs used in or in relation to manufacture under Rule 57A, because the expression has wide scope and the anodes were necessary for production. The Tribunal also held that such anodes did not fall within the exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances. MODVAT credit was therefore available, and the denial of credit was set aside in favour of the assessee. Case-Laws Central Excise Wed, 04 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80614