https://www.taxtmi.com/caselaws?id=82615 For Modvat credit, an item qualifies only if it participates in the manufacturing process and has a nexus with production of the final product. Ramming mass used for kiln or furnace maintenance, and fibre glass filter mesh treated as filtration apparatus, were outside the scope of admissible inputs under Rule 57A. Granodine was unsupported by proof of manufacturing use, while rejected pistons brought back only for reconditioning and repairs did not amount to use in or in relation to manufacture. Credit was therefore held inadmissible on all the contested items. en-us Mon, 24 May 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82615 For Modvat credit, an item qualifies only if it participates in the manufacturing process and has a nexus with production of the final product. Ramming mass used for kiln or furnace maintenance, and fibre glass filter mesh treated as filtration apparatus, were outside the scope of admissible inputs under Rule 57A. Granodine was unsupported by proof of manufacturing use, while rejected pistons brought back only for reconditioning and repairs did not amount to use in or in relation to manufacture. Credit was therefore held inadmissible on all the contested items. Case-Laws Central Excise Mon, 24 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82615