https://www.taxtmi.com/caselaws?id=87577 Goods used in relation to manufacture may qualify as inputs for Modvat credit under Rule 57A even if they are repeatedly replaced or resemble tools or equipment. The text states that hot tops, moulds, ramming mass and thermo couple tips were treated as inputs because they played a significant and necessary role in the manufacturing process, and the final product would not emerge without them. On that basis, credit was held admissible and denial on the ground that the items were machinery parts or tools was rejected. en-us Thu, 30 Oct 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87577 Goods used in relation to manufacture may qualify as inputs for Modvat credit under Rule 57A even if they are repeatedly replaced or resemble tools or equipment. The text states that hot tops, moulds, ramming mass and thermo couple tips were treated as inputs because they played a significant and necessary role in the manufacturing process, and the final product would not emerge without them. On that basis, credit was held admissible and denial on the ground that the items were machinery parts or tools was rejected. Case-Laws Central Excise Thu, 30 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87577