https://www.taxtmi.com/caselaws?id=84977 Lead ingots used as a molten coating on rubber hose pipes during manufacture qualified as Modvat inputs under Rule 57A because they were consumed in the manufacturing process and in relation to the final product. No separate lead mould, machine, apparatus, appliance, tool or similar article came into existence on these facts, and the exclusion in the Explanation to Rule 57A did not apply. The repeated use of the coating material and later recovery of lead for recycling did not change its character as an input. Accordingly, the revenue challenge failed and the credit allowed to the assessee was upheld. en-us Fri, 02 Jun 1995 00:00:00 +0530 Mon, 01 Aug 2011 18:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84977 Lead ingots used as a molten coating on rubber hose pipes during manufacture qualified as Modvat inputs under Rule 57A because they were consumed in the manufacturing process and in relation to the final product. No separate lead mould, machine, apparatus, appliance, tool or similar article came into existence on these facts, and the exclusion in the Explanation to Rule 57A did not apply. The repeated use of the coating material and later recovery of lead for recycling did not change its character as an input. Accordingly, the revenue challenge failed and the credit allowed to the assessee was upheld. Case-Laws Central Excise Fri, 02 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84977