https://www.taxtmi.com/caselaws?id=86476 Fibre glass filter mesh used in piston casting was treated as an input used in relation to manufacture under Rule 57A because it was consumed in removing impurities from molten aluminium alloy and was integrally connected with the production process. It was not regarded as an independent machine, plant, equipment or apparatus within the Explanation's exclusion. The reasoning followed the larger Bench view that goods consumed in or closely connected with manufacture may qualify as inputs, and the mesh was therefore covered by input credit treatment. en-us Thu, 25 Jul 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86476 Fibre glass filter mesh used in piston casting was treated as an input used in relation to manufacture under Rule 57A because it was consumed in removing impurities from molten aluminium alloy and was integrally connected with the production process. It was not regarded as an independent machine, plant, equipment or apparatus within the Explanation's exclusion. The reasoning followed the larger Bench view that goods consumed in or closely connected with manufacture may qualify as inputs, and the mesh was therefore covered by input credit treatment. Case-Laws Central Excise Thu, 25 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86476