https://www.taxtmi.com/caselaws?id=87286 Grinding wheels were treated as eligible Modvat inputs because they were used in the manufacturing process and did not fall within the exclusion in the explanation to Rule 57A. Honing stones and sticks were similarly held eligible, as they performed a function akin to grinding wheels and were only parts of the grinding machine rather than self-contained appliances or tools. Graphite crucibles were also held eligible because they functioned as containers or utensils for molten metal, not as machinery or equipment within the exclusion. Modvat credit was therefore admissible on all three items, and the disallowance was set aside. en-us Wed, 17 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 10:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87286 Grinding wheels were treated as eligible Modvat inputs because they were used in the manufacturing process and did not fall within the exclusion in the explanation to Rule 57A. Honing stones and sticks were similarly held eligible, as they performed a function akin to grinding wheels and were only parts of the grinding machine rather than self-contained appliances or tools. Graphite crucibles were also held eligible because they functioned as containers or utensils for molten metal, not as machinery or equipment within the exclusion. Modvat credit was therefore admissible on all three items, and the disallowance was set aside. Case-Laws Central Excise Wed, 17 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87286