https://www.taxtmi.com/caselaws?id=85075 Copper wire used to hang hand tools for immersion during electroplating falls within the Rule 57A exclusion for implements or appliances used in the manufacturing process. Eligibility for MODVAT credit depends on the item's functional role in the process, not on its tariff classification, one-time consumption, replacement after use, or incidental metal deposition. Where the wire does not operate as an anode or cathode and merely supports the tools during electroplating, it is treated as an excluded implement and does not qualify as an eligible input for MODVAT credit. en-us Thu, 29 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 16:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85075 Copper wire used to hang hand tools for immersion during electroplating falls within the Rule 57A exclusion for implements or appliances used in the manufacturing process. Eligibility for MODVAT credit depends on the item's functional role in the process, not on its tariff classification, one-time consumption, replacement after use, or incidental metal deposition. Where the wire does not operate as an anode or cathode and merely supports the tools during electroplating, it is treated as an excluded implement and does not qualify as an eligible input for MODVAT credit. Case-Laws Central Excise Thu, 29 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85075