https://www.taxtmi.com/caselaws?id=81113 Modvat credit under Rule 57A was available only for items used in or in relation to manufacture and not for goods expressly excluded as machines, machinery, plant, equipment, apparatus, tools or appliances. Goods used for repairs, maintenance, general structural work, or as accessories to vehicles and machinery were outside the input definition. The discussion further notes that mining-related goods and water-treatment chemicals could qualify only where they formed part of the assessee's own integrated manufacturing process, such as quarrying for factory use or treated water needed for slurry preparation or steam generation. Items used for drinking water or other non-manufacturing purposes remained ineligible. en-us Mon, 07 Jan 1991 00:00:00 +0530 Wed, 22 Jun 2011 15:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81113 Modvat credit under Rule 57A was available only for items used in or in relation to manufacture and not for goods expressly excluded as machines, machinery, plant, equipment, apparatus, tools or appliances. Goods used for repairs, maintenance, general structural work, or as accessories to vehicles and machinery were outside the input definition. The discussion further notes that mining-related goods and water-treatment chemicals could qualify only where they formed part of the assessee's own integrated manufacturing process, such as quarrying for factory use or treated water needed for slurry preparation or steam generation. Items used for drinking water or other non-manufacturing purposes remained ineligible. Case-Laws Central Excise Mon, 07 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81113