https://www.taxtmi.com/caselaws?id=85702 Steel shots used in shot blasting to clean castings and make them marketable were treated as inputs used in relation to manufacture for Modvat credit under Rule 57A. The Tribunal applied the broader "used in relation to manufacture" test and accepted that an item need not enter the finished product if it is integrally connected with the manufacturing process. Credit could not be denied merely because the goods were used in machinery or for the machinery's purpose, unless they fell within the express exclusion clause. On that basis, the disallowance of Modvat credit was unsustainable. en-us Thu, 08 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 16:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85702 Steel shots used in shot blasting to clean castings and make them marketable were treated as inputs used in relation to manufacture for Modvat credit under Rule 57A. The Tribunal applied the broader "used in relation to manufacture" test and accepted that an item need not enter the finished product if it is integrally connected with the manufacturing process. Credit could not be denied merely because the goods were used in machinery or for the machinery's purpose, unless they fell within the express exclusion clause. On that basis, the disallowance of Modvat credit was unsustainable. Case-Laws Central Excise Thu, 08 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85702