https://www.taxtmi.com/caselaws?id=85511 Crucibles used for melting or heating materials at high temperatures fall within the exclusion for apparatus under Rule 57A of the Central Excise Rules and cannot qualify as Modvat-credit-eligible inputs merely because they are consumable or repeatedly used in manufacture. Eligibility depends on the item's actual relationship to the manufacturing process and whether it is specifically excluded as machinery, plant, equipment, apparatus, tools or appliances. The limitation objection also fails where the show cause notice followed filing of the required declaration and availment of Modvat credit. Consequently, the denial of credit and the demand are 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 used for melting or heating materials at high temperatures fall within the exclusion for apparatus under Rule 57A of the Central Excise Rules and cannot qualify as Modvat-credit-eligible inputs merely because they are consumable or repeatedly used in manufacture. Eligibility depends on the item's actual relationship to the manufacturing process and whether it is specifically excluded as machinery, plant, equipment, apparatus, tools or appliances. The limitation objection also fails where the show cause notice followed filing of the required declaration and availment of Modvat credit. Consequently, the denial of credit and the demand are sustained. Case-Laws Central Excise Mon, 08 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85511