https://www.taxtmi.com/caselaws?id=81675 Silicone Spray used in injection moulding as a lubricant and release aid was treated as an eligible MODVAT input because it was consumed in the manufacturing process and improved productivity and quality. The Tribunal applied the accepted scope of "input" under Rule 57A and noted that an item need not form part of the final product to qualify. On that reasoning, the spray was not regarded as an appliance or equipment excluded from MODVAT benefit, and consumable items used in manufacture were recognised as eligible inputs. en-us Fri, 31 Jan 1992 00:00:00 +0530 Tue, 28 Jun 2011 11:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81675 Silicone Spray used in injection moulding as a lubricant and release aid was treated as an eligible MODVAT input because it was consumed in the manufacturing process and improved productivity and quality. The Tribunal applied the accepted scope of "input" under Rule 57A and noted that an item need not form part of the final product to qualify. On that reasoning, the spray was not regarded as an appliance or equipment excluded from MODVAT benefit, and consumable items used in manufacture were recognised as eligible inputs. Case-Laws Central Excise Fri, 31 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81675