https://www.taxtmi.com/caselaws?id=84282 Ramming mass was treated as an eligible Modvat input because the governing test was use in or in relation to manufacture, not direct incorporation into the final product. The exclusion under Rule 57A was not applied merely because the material protected the furnace or served a maintenance function, and the prior High Court and Larger Bench view supporting eligibility was followed. For the other items, credit could not stand without a speaking finding on their actual use in the manufacturing process, so the allowance was set aside and the matter remanded for fresh adjudication after observing natural justice. en-us Wed, 03 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 18:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84282 Ramming mass was treated as an eligible Modvat input because the governing test was use in or in relation to manufacture, not direct incorporation into the final product. The exclusion under Rule 57A was not applied merely because the material protected the furnace or served a maintenance function, and the prior High Court and Larger Bench view supporting eligibility was followed. For the other items, credit could not stand without a speaking finding on their actual use in the manufacturing process, so the allowance was set aside and the matter remanded for fresh adjudication after observing natural justice. Case-Laws Central Excise Wed, 03 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84282