https://www.taxtmi.com/caselaws?id=83167 MODVAT credit on crucibles was examined by treating their use in Ultramarine Blue manufacture as established, but the majority view held that crucibles were not machinery, equipment, apparatus or appliances in the real sense and were instead process inputs used in relation to manufacture, so the exclusion in the MODVAT explanation did not apply. The notice for recovery was also found to be issued beyond the permissible period, making the demand time-barred on an independent basis. A concurring view disagreed on the merits and treated crucibles as excluded apparatus, but still accepted that limitation defeated the demand. en-us Thu, 27 May 1993 00:00:00 +0530 Mon, 11 Jul 2011 14:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83167 MODVAT credit on crucibles was examined by treating their use in Ultramarine Blue manufacture as established, but the majority view held that crucibles were not machinery, equipment, apparatus or appliances in the real sense and were instead process inputs used in relation to manufacture, so the exclusion in the MODVAT explanation did not apply. The notice for recovery was also found to be issued beyond the permissible period, making the demand time-barred on an independent basis. A concurring view disagreed on the merits and treated crucibles as excluded apparatus, but still accepted that limitation defeated the demand. Case-Laws Central Excise Thu, 27 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83167