https://www.taxtmi.com/caselaws?id=86129 Under Rule 57A of the Central Excise Rules, graphite jigs were treated as tools or appliances and were therefore outside Modvat credit, while fused quartzware was viewed as a self-contained container-like article or apparatus and was also excluded from credit. Photomask was distinguished as an input integrally connected with semiconductor chip manufacture and used in relation to the manufacturing process, so Modvat credit was allowed. On limitation, the duty demand issued beyond six months was held time-barred, supported by prior disputes showing bona fide doubt, and the penalty could not stand once the demand failed. en-us Wed, 21 Aug 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86129 Under Rule 57A of the Central Excise Rules, graphite jigs were treated as tools or appliances and were therefore outside Modvat credit, while fused quartzware was viewed as a self-contained container-like article or apparatus and was also excluded from credit. Photomask was distinguished as an input integrally connected with semiconductor chip manufacture and used in relation to the manufacturing process, so Modvat credit was allowed. On limitation, the duty demand issued beyond six months was held time-barred, supported by prior disputes showing bona fide doubt, and the penalty could not stand once the demand failed. Case-Laws Central Excise Wed, 21 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86129