https://www.taxtmi.com/caselaws?id=82841 Molybdenum plates used as part of furnace equipment to conduct electricity and generate heat were not treated as inputs for MODVAT credit, because items functioning as machinery or a manufacturing component fall outside Rule 57A. Tungsten nozzles used to shape the end-product were likewise treated as tools or appliances excluded from the input definition. Both items were therefore ineligible for MODVAT credit under Rule 57A, as use in the manufacturing process alone did not make them admissible inputs. en-us Mon, 15 Nov 1993 00:00:00 +0530 Thu, 07 Jul 2011 16:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82841 Molybdenum plates used as part of furnace equipment to conduct electricity and generate heat were not treated as inputs for MODVAT credit, because items functioning as machinery or a manufacturing component fall outside Rule 57A. Tungsten nozzles used to shape the end-product were likewise treated as tools or appliances excluded from the input definition. Both items were therefore ineligible for MODVAT credit under Rule 57A, as use in the manufacturing process alone did not make them admissible inputs. Case-Laws Central Excise Mon, 15 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82841