https://www.taxtmi.com/caselaws?id=83931 Coated titanium anodes used as electrodes in the electrolytic manufacture of caustic soda are treated as inputs used in relation to manufacture for MODVAT credit under Rule 57A(i). The commentary relies on earlier rulings allowing credit for graphite electrodes and titanium metal anodes, and on the principle that the exclusion for machines, machinery, plant and similar items applies to those items themselves, not to parts or materials used in the process. On that basis, titanium anodes fall outside the exclusion and qualify for credit. en-us Tue, 06 Sep 1994 00:00:00 +0530 Mon, 18 Jul 2011 17:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83931 Coated titanium anodes used as electrodes in the electrolytic manufacture of caustic soda are treated as inputs used in relation to manufacture for MODVAT credit under Rule 57A(i). The commentary relies on earlier rulings allowing credit for graphite electrodes and titanium metal anodes, and on the principle that the exclusion for machines, machinery, plant and similar items applies to those items themselves, not to parts or materials used in the process. On that basis, titanium anodes fall outside the exclusion and qualify for credit. Case-Laws Central Excise Tue, 06 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83931