https://www.taxtmi.com/caselaws?id=87010 Grinding media balls used in ball mills for cement manufacture were treated as inputs because they were used for grinding limestone and other raw materials, not as apparatus, appliances or tools, and they did not fall within the Rule 57A exclusion. Explosives used in the manufacturing process were also treated as inputs, following earlier Tribunal decisions on the same point. The operative principle is that materials used directly in the manufacturing process qualify for Modvat credit unless they are specifically excluded by the statute; on that basis, credit was admissible on both items. en-us Fri, 30 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87010 Grinding media balls used in ball mills for cement manufacture were treated as inputs because they were used for grinding limestone and other raw materials, not as apparatus, appliances or tools, and they did not fall within the Rule 57A exclusion. Explosives used in the manufacturing process were also treated as inputs, following earlier Tribunal decisions on the same point. The operative principle is that materials used directly in the manufacturing process qualify for Modvat credit unless they are specifically excluded by the statute; on that basis, credit was admissible on both items. Case-Laws Central Excise Fri, 30 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87010