https://www.taxtmi.com/caselaws?id=81234 Anti-rust oil and chemicals consumed in the electroplating bath were treated as eligible inputs for MODVAT credit under Rule 57A because the exclusion for machines, plant, equipment, apparatus, tools or appliances must be given its natural meaning. The Tribunal rejected the Revenue's attempt to treat consumable chemicals as excluded apparatus or tools by functional analogy, holding that such an extension was artificial and unwarranted. It also followed earlier decisions recognising that materials used in the manufacturing process may qualify as inputs even if they do not form part of the final product, so credit was allowed. en-us Thu, 21 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 12:30:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81234 Anti-rust oil and chemicals consumed in the electroplating bath were treated as eligible inputs for MODVAT credit under Rule 57A because the exclusion for machines, plant, equipment, apparatus, tools or appliances must be given its natural meaning. The Tribunal rejected the Revenue's attempt to treat consumable chemicals as excluded apparatus or tools by functional analogy, holding that such an extension was artificial and unwarranted. It also followed earlier decisions recognising that materials used in the manufacturing process may qualify as inputs even if they do not form part of the final product, so credit was allowed. Case-Laws Central Excise Thu, 21 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81234