https://www.taxtmi.com/caselaws?id=85511 Crucibles were held not to qualify as Modvat inputs under Rule 57A because their function was that of apparatus used for melting or heating, placing them within the rule's exclusion for machinery, plant, equipment, apparatus, tools and appliances. The note emphasises that eligibility depends on the item's actual relationship to manufacture and not merely on repeated or consumable use. It also records that the limitation objection failed on the facts, as the show cause notice followed the declaration and credit was taken only after filing. The claim to credit was therefore rejected and the denial of benefit sustained. en-us Mon, 08 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 15:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85511 Crucibles were held not to qualify as Modvat inputs under Rule 57A because their function was that of apparatus used for melting or heating, placing them within the rule's exclusion for machinery, plant, equipment, apparatus, tools and appliances. The note emphasises that eligibility depends on the item's actual relationship to manufacture and not merely on repeated or consumable use. It also records that the limitation objection failed on the facts, as the show cause notice followed the declaration and credit was taken only after filing. The claim to credit was therefore rejected and the denial of benefit sustained. Case-Laws Central Excise Mon, 08 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85511