https://www.taxtmi.com/caselaws?id=82009 Steel shots used to clean castings in the shot blasting process were treated as tools or appliances rather than eligible Modvat inputs under Rule 57A of the Central Excise Rules, 1944. Applying the exclusion principle, the deciding factor was their functional role in manufacture: although used in the production stream and rendered powdery after use, they remained articles serving as equipment or appliances. Credit was therefore not admissible, and the claim was rejected in favour of Revenue. en-us Wed, 22 Apr 1992 00:00:00 +0530 Fri, 01 Jul 2011 13:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82009 Steel shots used to clean castings in the shot blasting process were treated as tools or appliances rather than eligible Modvat inputs under Rule 57A of the Central Excise Rules, 1944. Applying the exclusion principle, the deciding factor was their functional role in manufacture: although used in the production stream and rendered powdery after use, they remained articles serving as equipment or appliances. Credit was therefore not admissible, and the claim was rejected in favour of Revenue. Case-Laws Central Excise Wed, 22 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82009