https://www.taxtmi.com/caselaws?id=81173 Plaster of paris moulds used to shape ceramic insulators were treated as moulding implements and not as MODVAT inputs under Rule 57A of the Central Excise Rules, 1944. The Tribunal applied the test whether the item participates in manufacture as an input rather than falling within the excluded category of machinery, tools or appliances. It also followed the view that materials used to make moulds do not qualify where the moulds themselves function as tools or apparatus, and such moulds are not intermediate goods for Rule 57D. MODVAT credit was therefore inadmissible. en-us Tue, 09 Oct 1990 00:00:00 +0530 Wed, 22 Jun 2011 18:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81173 Plaster of paris moulds used to shape ceramic insulators were treated as moulding implements and not as MODVAT inputs under Rule 57A of the Central Excise Rules, 1944. The Tribunal applied the test whether the item participates in manufacture as an input rather than falling within the excluded category of machinery, tools or appliances. It also followed the view that materials used to make moulds do not qualify where the moulds themselves function as tools or apparatus, and such moulds are not intermediate goods for Rule 57D. MODVAT credit was therefore inadmissible. Case-Laws Central Excise Tue, 09 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81173