https://www.taxtmi.com/caselaws?id=81184 A.P.C. powder used on molten metal at an intermediate stage of manufacture qualified for MODVAT credit because it removed impurities and allowed gases to vent as an integral part of the production process, and it was not covered by the Rule 57A exclusions. Graphite rods used to stir molten metal and in the continuous casting process did not qualify for MODVAT credit because they functioned as apparatus or equipment used in manufacture, and that exclusion applied even though they were partly consumed during use. The governing principle is that inputs integrally connected with manufacture may qualify, but items performing an equipment or apparatus function are outside the MODVAT scheme. en-us Tue, 04 Dec 1990 00:00:00 +0530 Wed, 22 Jun 2011 18:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81184 A.P.C. powder used on molten metal at an intermediate stage of manufacture qualified for MODVAT credit because it removed impurities and allowed gases to vent as an integral part of the production process, and it was not covered by the Rule 57A exclusions. Graphite rods used to stir molten metal and in the continuous casting process did not qualify for MODVAT credit because they functioned as apparatus or equipment used in manufacture, and that exclusion applied even though they were partly consumed during use. The governing principle is that inputs integrally connected with manufacture may qualify, but items performing an equipment or apparatus function are outside the MODVAT scheme. Case-Laws Central Excise Tue, 04 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81184