https://www.taxtmi.com/caselaws?id=87330 Evaporator boats used in metallising and lacquering of polyester film were held not to qualify as Modvat inputs under Rule 57A because their true character and function was to act as containers or operational aids for vapourising aluminium wire in a high-vacuum system. Although they were used in the manufacturing process and wore out over time, they fell within the exclusion for machines, machinery, plant, equipment, apparatus, tools and appliances. Earlier credit decisions on different facts were distinguished, and the view treating such boats as excluded equipment was followed. Credit disallowance was upheld. en-us Tue, 18 Nov 1997 00:00:00 +0530 Mon, 05 Sep 2011 12:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87330 Evaporator boats used in metallising and lacquering of polyester film were held not to qualify as Modvat inputs under Rule 57A because their true character and function was to act as containers or operational aids for vapourising aluminium wire in a high-vacuum system. Although they were used in the manufacturing process and wore out over time, they fell within the exclusion for machines, machinery, plant, equipment, apparatus, tools and appliances. Earlier credit decisions on different facts were distinguished, and the view treating such boats as excluded equipment was followed. Credit disallowance was upheld. Case-Laws Central Excise Tue, 18 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87330