https://www.taxtmi.com/caselaws?id=81539 Graphite anodes and titanium metal anodes used in the electrolysis of brine for manufacture of caustic soda lye were treated as eligible Modvat inputs under Rule 57A because they were directly used in, and in relation to, the manufacturing process. The controlling test was not whether the items were durable or functioned for a lasting period, but whether they fell within the excluded category of plant or equipment in the Rule 57A explanation. As the anodes directly participated in the chemical reaction and were not merely mechanical or auxiliary parts, they were not excluded and qualified for credit. en-us Tue, 11 Jun 1991 00:00:00 +0530 Mon, 27 Jun 2011 13:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81539 Graphite anodes and titanium metal anodes used in the electrolysis of brine for manufacture of caustic soda lye were treated as eligible Modvat inputs under Rule 57A because they were directly used in, and in relation to, the manufacturing process. The controlling test was not whether the items were durable or functioned for a lasting period, but whether they fell within the excluded category of plant or equipment in the Rule 57A explanation. As the anodes directly participated in the chemical reaction and were not merely mechanical or auxiliary parts, they were not excluded and qualified for credit. Case-Laws Central Excise Tue, 11 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81539