https://www.taxtmi.com/caselaws?id=84914 Silica glass crucibles used to hold phosphor mix during high-temperature sintering were held to fall within the exclusion in Rule 57A for apparatus or appliances used for producing or processing goods. Although Modvat credit is available for inputs used in or in relation to manufacture, the crucibles' ordinary function was to facilitate a change in the raw materials during processing, bringing them within the excluded category of equipment or apparatus. Their use in manufacture did not convert them into eligible inputs, so Modvat credit was unavailable. en-us Mon, 08 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 15:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84914 Silica glass crucibles used to hold phosphor mix during high-temperature sintering were held to fall within the exclusion in Rule 57A for apparatus or appliances used for producing or processing goods. Although Modvat credit is available for inputs used in or in relation to manufacture, the crucibles' ordinary function was to facilitate a change in the raw materials during processing, bringing them within the excluded category of equipment or apparatus. Their use in manufacture did not convert them into eligible inputs, so Modvat credit was unavailable. Case-Laws Central Excise Mon, 08 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84914