https://www.taxtmi.com/caselaws?id=85416 Modvat credit was admissible on ramming mass and foundary chemicals because binding larger Bench precedent treated both items as eligible inputs used in or in relation to manufacture, and the assessee succeeded on those items. Modvat credit was not admissible on refractory bricks, mortar, grinding wheels, iron ball rolls, welding sets and B.P. sets because the cited precedents treated the first two as ineligible and the remaining items as machinery or equipment rather than inputs for manufacture. Credit already granted on welding electrodes and graphite fire powder required no further order. en-us Wed, 13 Mar 1996 00:00:00 +0530 Thu, 04 Aug 2011 17:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85416 Modvat credit was admissible on ramming mass and foundary chemicals because binding larger Bench precedent treated both items as eligible inputs used in or in relation to manufacture, and the assessee succeeded on those items. Modvat credit was not admissible on refractory bricks, mortar, grinding wheels, iron ball rolls, welding sets and B.P. sets because the cited precedents treated the first two as ineligible and the remaining items as machinery or equipment rather than inputs for manufacture. Credit already granted on welding electrodes and graphite fire powder required no further order. Case-Laws Central Excise Wed, 13 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85416