https://www.taxtmi.com/caselaws?id=85547 Modvat credit under Rule 57A was admissible for thermo-couple tips, mini tips and clay graphite stoppers because the exclusion from "input" applied only to complete machines, machinery, plant, equipment, apparatus, tools or appliances, not to every part thereof. Thermo-couple tips had already been accepted as eligible inputs, mini tips were reasonably covered by the declaration filed for thermo-couple tips, and clay graphite stoppers were not shown to be complete machinery or equipment. The items were therefore treated as declared inputs used in or in relation to manufacture, and credit was allowed. en-us Thu, 25 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 17:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85547 Modvat credit under Rule 57A was admissible for thermo-couple tips, mini tips and clay graphite stoppers because the exclusion from "input" applied only to complete machines, machinery, plant, equipment, apparatus, tools or appliances, not to every part thereof. Thermo-couple tips had already been accepted as eligible inputs, mini tips were reasonably covered by the declaration filed for thermo-couple tips, and clay graphite stoppers were not shown to be complete machinery or equipment. The items were therefore treated as declared inputs used in or in relation to manufacture, and credit was allowed. Case-Laws Central Excise Thu, 25 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85547