https://www.taxtmi.com/caselaws?id=87477 Grinding wheels used in grinding machines were treated as inputs eligible for Modvat credit under Rule 57A because the decisive test was whether the goods were used in or in relation to manufacture and fell within the broad ambit of input. The Tribunal applied the larger bench view that materials connected with the manufacturing process, including machine parts used for that process, are not excluded merely because they are fixed on machinery. On that basis, grinding wheels qualified as inputs and the denial of Modvat credit was set aside in favour of the assessee. en-us Wed, 10 Dec 1997 00:00:00 +0530 Tue, 06 Sep 2011 12:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87477 Grinding wheels used in grinding machines were treated as inputs eligible for Modvat credit under Rule 57A because the decisive test was whether the goods were used in or in relation to manufacture and fell within the broad ambit of input. The Tribunal applied the larger bench view that materials connected with the manufacturing process, including machine parts used for that process, are not excluded merely because they are fixed on machinery. On that basis, grinding wheels qualified as inputs and the denial of Modvat credit was set aside in favour of the assessee. Case-Laws Central Excise Wed, 10 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87477