https://www.taxtmi.com/caselaws?id=81741 Ramming Mass used for coating bricks and lining a furnace after each heat was treated as material used for repair and maintenance of the manufacturing apparatus, not as an input used in or in relation to the manufacture of steel. The relevant test was whether the item entered the manufacturing process itself, as distinct from use in the furnace or its upkeep. Because the goods were applied to maintain and repair the furnace's inner surface, they fell outside Rule 57A of the Central Excise Rules, 1944. Modvat credit was therefore not admissible. en-us Tue, 26 Nov 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81741 Ramming Mass used for coating bricks and lining a furnace after each heat was treated as material used for repair and maintenance of the manufacturing apparatus, not as an input used in or in relation to the manufacture of steel. The relevant test was whether the item entered the manufacturing process itself, as distinct from use in the furnace or its upkeep. Because the goods were applied to maintain and repair the furnace's inner surface, they fell outside Rule 57A of the Central Excise Rules, 1944. Modvat credit was therefore not admissible. Case-Laws Central Excise Tue, 26 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81741