https://www.taxtmi.com/caselaws?id=82101 Resin used to prepare sand moulds for casting motor vehicle parts was treated as eligible for Modvat credit because the moulds were only a manufacturing step, were not marketable excisable goods, and therefore did not fall within the exclusion for equipment, apparatus, tools or appliances under Rule 57A. The Tribunal applied the test of use in or in relation to manufacture and found the input sufficiently connected with production of the final dutiable goods. It also treated the demand for reversal raised beyond six months as time-barred by applying the limitation principle under Section 11A to Modvat recovery, with the result that both the credit claim and the limitation defence were upheld. en-us Mon, 19 Oct 1992 00:00:00 +0530 Fri, 01 Jul 2011 18:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82101 Resin used to prepare sand moulds for casting motor vehicle parts was treated as eligible for Modvat credit because the moulds were only a manufacturing step, were not marketable excisable goods, and therefore did not fall within the exclusion for equipment, apparatus, tools or appliances under Rule 57A. The Tribunal applied the test of use in or in relation to manufacture and found the input sufficiently connected with production of the final dutiable goods. It also treated the demand for reversal raised beyond six months as time-barred by applying the limitation principle under Section 11A to Modvat recovery, with the result that both the credit claim and the limitation defence were upheld. Case-Laws Central Excise Mon, 19 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82101