https://www.taxtmi.com/caselaws?id=85264 Steel balls used as grinding media in the manufacture of hard ferrites were treated as inputs used in or in relation to manufacture for MODVAT purposes. Because they were integral to the grinding process, corroded during use, and entered the manufacturing stream rather than operating as machinery, apparatus, appliances or tools, they did not fall within the exclusion for such equipment. The authorities' distinction based on machine parts or accessories was found inapplicable on these facts. The stated effect was that MODVAT credit was available on the steel balls used in the manufacturing process. en-us Thu, 09 Nov 1995 00:00:00 +0530 Wed, 03 Aug 2011 18:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85264 Steel balls used as grinding media in the manufacture of hard ferrites were treated as inputs used in or in relation to manufacture for MODVAT purposes. Because they were integral to the grinding process, corroded during use, and entered the manufacturing stream rather than operating as machinery, apparatus, appliances or tools, they did not fall within the exclusion for such equipment. The authorities' distinction based on machine parts or accessories was found inapplicable on these facts. The stated effect was that MODVAT credit was available on the steel balls used in the manufacturing process. Case-Laws Central Excise Thu, 09 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85264