https://www.taxtmi.com/caselaws?id=85068 Chemicals used to make sand moulds were treated as eligible Modvat inputs where the moulds were used in manufacturing castings. The Tribunal followed its earlier three-member Bench ruling that sand moulds are not goods and that the chemicals were used in the manufacture of castings, so the departmental exclusion for exempted goods or excluded apparatus and appliances did not apply. Credit could not be denied merely because the moulds themselves were exempted. The departmental appeal was rejected and Modvat credit was held admissible. en-us Tue, 27 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 16:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85068 Chemicals used to make sand moulds were treated as eligible Modvat inputs where the moulds were used in manufacturing castings. The Tribunal followed its earlier three-member Bench ruling that sand moulds are not goods and that the chemicals were used in the manufacture of castings, so the departmental exclusion for exempted goods or excluded apparatus and appliances did not apply. Credit could not be denied merely because the moulds themselves were exempted. The departmental appeal was rejected and Modvat credit was held admissible. Case-Laws Central Excise Tue, 27 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85068