https://www.taxtmi.com/caselaws?id=84138 Modvat credit was held admissible on polishing bricks used to manufacture polished granite because the final product could not be made without them and they directly produced the polish on the granite, so they were treated as necessary inputs outside the exclusion in Explanation (i) to Rule 57A. Credit was disallowed on circular saw blades, saw blade segments, diamond ring blades, diamond arc blades, levelling segments and milling cutters because they were treated as tools, machinery-related items, or parts of machinery falling within the excluded category. The appeal therefore resulted in credit being allowed only for polishing bricks and denied for the remaining six items. en-us Mon, 20 Mar 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84138 Modvat credit was held admissible on polishing bricks used to manufacture polished granite because the final product could not be made without them and they directly produced the polish on the granite, so they were treated as necessary inputs outside the exclusion in Explanation (i) to Rule 57A. Credit was disallowed on circular saw blades, saw blade segments, diamond ring blades, diamond arc blades, levelling segments and milling cutters because they were treated as tools, machinery-related items, or parts of machinery falling within the excluded category. The appeal therefore resulted in credit being allowed only for polishing bricks and denied for the remaining six items. Case-Laws Central Excise Mon, 20 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84138