https://www.taxtmi.com/caselaws?id=83234 Titanium anodes used in caustic soda manufacture were treated as eligible for Modvat credit because they were actually used in the manufacturing process and the Modvat scheme covered goods used in relation to manufacture. The exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances was held not to extend automatically to their parts, so the objection that titanium anodes were merely machinery parts was rejected. Earlier decisions and the wider scope of the Modvat scheme supported this view, and entitlement to credit on the anodes was upheld. en-us Wed, 20 Apr 1994 00:00:00 +0530 Tue, 12 Jul 2011 10:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83234 Titanium anodes used in caustic soda manufacture were treated as eligible for Modvat credit because they were actually used in the manufacturing process and the Modvat scheme covered goods used in relation to manufacture. The exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances was held not to extend automatically to their parts, so the objection that titanium anodes were merely machinery parts was rejected. Earlier decisions and the wider scope of the Modvat scheme supported this view, and entitlement to credit on the anodes was upheld. Case-Laws Central Excise Wed, 20 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83234