https://www.taxtmi.com/caselaws?id=86532 For Modvat credit under Rule 57A, eligibility turned on whether the item fell within an excluded category in common parlance or trade usage. Aluminium sheets cut to shape and used in plywood manufacture were treated as inputs, and repeated use did not alter their essential character as sheets. Classification under tariff chapters was not decisive. The item was not shown to be known as an appliance, so it did not fall within the exclusion and Modvat credit was admissible. en-us Mon, 30 Dec 1996 00:00:00 +0530 Thu, 25 Aug 2011 14:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86532 For Modvat credit under Rule 57A, eligibility turned on whether the item fell within an excluded category in common parlance or trade usage. Aluminium sheets cut to shape and used in plywood manufacture were treated as inputs, and repeated use did not alter their essential character as sheets. Classification under tariff chapters was not decisive. The item was not shown to be known as an appliance, so it did not fall within the exclusion and Modvat credit was admissible. Case-Laws Central Excise Mon, 30 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86532