https://www.taxtmi.com/caselaws?id=81172 Pyrometric cones used in a furnace to indicate the degree of firing of ceramic material were treated as an aid to manufacturing, not as excluded machinery or apparatus under the Rule 57A Explanation. Although the cone could be described as an apparatus or appliance, it did not itself produce, process, or alter the goods; it only indicated whether the required firing stage had been achieved. On that basis, it was regarded as used in relation to manufacture and not hit by the exclusion from MODVAT credit. The assessee's claim to credit was therefore accepted on merits. en-us Thu, 04 Oct 1990 00:00:00 +0530 Wed, 22 Jun 2011 18:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81172 Pyrometric cones used in a furnace to indicate the degree of firing of ceramic material were treated as an aid to manufacturing, not as excluded machinery or apparatus under the Rule 57A Explanation. Although the cone could be described as an apparatus or appliance, it did not itself produce, process, or alter the goods; it only indicated whether the required firing stage had been achieved. On that basis, it was regarded as used in relation to manufacture and not hit by the exclusion from MODVAT credit. The assessee's claim to credit was therefore accepted on merits. Case-Laws Central Excise Thu, 04 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81172