https://www.taxtmi.com/caselaws?id=81304 Hot-tops, ramming mass and sealing compound were held to be components of furnace and ingot mould apparatus rather than inputs consumed in manufacture. Rule 57A allowed Modvat credit only for inputs used in or in relation to manufacture and expressly excluded machinery, plant, equipment, apparatus, tools and appliances. Notification No. 177/86, issued under that rule, could not enlarge the scope of admissible inputs beyond the exclusion. Credit was therefore not available and the allowance of Modvat credit was unsustainable. en-us Mon, 29 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 17:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81304 Hot-tops, ramming mass and sealing compound were held to be components of furnace and ingot mould apparatus rather than inputs consumed in manufacture. Rule 57A allowed Modvat credit only for inputs used in or in relation to manufacture and expressly excluded machinery, plant, equipment, apparatus, tools and appliances. Notification No. 177/86, issued under that rule, could not enlarge the scope of admissible inputs beyond the exclusion. Credit was therefore not available and the allowance of Modvat credit was unsustainable. Case-Laws Central Excise Mon, 29 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81304