https://www.taxtmi.com/caselaws?id=85784 Rule 57A was applied broadly to Modvat credit claims for items used in aluminium manufacture, including grinding balls, refractory materials, refral dip tube float, laboratory chemicals and cutwell oil. Items used as grinding media, in regulating molten aluminium flow, and in testing raw materials and finished goods were treated as inputs because they were integrally connected with processes carried on in relation to manufacture. Refractory materials were also accepted despite not being direct raw materials, and the objection that certain items were machinery parts was rejected because the exclusion concerns complete machinery, apparatus, equipment or appliances, not consumable or process-related items. The assessees' entitlement to credit was therefore recognised. en-us Thu, 12 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 11:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85784 Rule 57A was applied broadly to Modvat credit claims for items used in aluminium manufacture, including grinding balls, refractory materials, refral dip tube float, laboratory chemicals and cutwell oil. Items used as grinding media, in regulating molten aluminium flow, and in testing raw materials and finished goods were treated as inputs because they were integrally connected with processes carried on in relation to manufacture. Refractory materials were also accepted despite not being direct raw materials, and the objection that certain items were machinery parts was rejected because the exclusion concerns complete machinery, apparatus, equipment or appliances, not consumable or process-related items. The assessees' entitlement to credit was therefore recognised. Case-Laws Central Excise Thu, 12 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85784