https://www.taxtmi.com/caselaws?id=84879 Materials and consumables used in or in relation to manufacture were eligible for Modvat credit unless they fell within the exclusion for machinery, plant, equipment, apparatus, tools or appliances. On that basis, ramming mass and allied consumables, as well as acetylene gas, oxygen and thermocouple tips, were treated as admissible inputs, while tundish boards, grinding wheels, sleeves, nozzles, roof sets and related items were treated as excluded or otherwise ineligible. Binding precedent was followed where applicable, and credit was allowed only for the eligible items. en-us Fri, 24 Nov 1995 00:00:00 +0530 Mon, 01 Aug 2011 12:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84879 Materials and consumables used in or in relation to manufacture were eligible for Modvat credit unless they fell within the exclusion for machinery, plant, equipment, apparatus, tools or appliances. On that basis, ramming mass and allied consumables, as well as acetylene gas, oxygen and thermocouple tips, were treated as admissible inputs, while tundish boards, grinding wheels, sleeves, nozzles, roof sets and related items were treated as excluded or otherwise ineligible. Binding precedent was followed where applicable, and credit was allowed only for the eligible items. Case-Laws Central Excise Fri, 24 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84879