https://www.taxtmi.com/caselaws?id=86339 Fibre glass filter mesh used in the manufacture of pistons and rings was treated as an input used in or in relation to manufacture and was held eligible for Modvat credit under Rule 57A. By contrast, the record was insufficient to determine whether steel crucibles and filter cloth were inputs or excluded equipment, so their eligibility had to be re-examined on the actual manner of use by the adjudicating authority. The operative principle is that manufacture-linked use can satisfy the input test, but unclear factual usage requires fresh factual determination before credit can be allowed or denied. en-us Fri, 10 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 12:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86339 Fibre glass filter mesh used in the manufacture of pistons and rings was treated as an input used in or in relation to manufacture and was held eligible for Modvat credit under Rule 57A. By contrast, the record was insufficient to determine whether steel crucibles and filter cloth were inputs or excluded equipment, so their eligibility had to be re-examined on the actual manner of use by the adjudicating authority. The operative principle is that manufacture-linked use can satisfy the input test, but unclear factual usage requires fresh factual determination before credit can be allowed or denied. Case-Laws Central Excise Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86339