https://www.taxtmi.com/caselaws?id=87958 Fireclay crucibles used in manufacturing Ultramarine Blue were treated as eligible Modvat inputs because their functional role was that of containers for ingredients during the process, not machines or self-contained apparatus. The fact that the crucibles could be used more than once did not by itself bring them within the exclusion for apparatus or equipment. The decisive test was their character and use in manufacture, and on that basis they fell outside the exclusion clause and qualified for credit. en-us Mon, 02 Feb 1998 00:00:00 +0530 Wed, 14 Sep 2011 11:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87958 Fireclay crucibles used in manufacturing Ultramarine Blue were treated as eligible Modvat inputs because their functional role was that of containers for ingredients during the process, not machines or self-contained apparatus. The fact that the crucibles could be used more than once did not by itself bring them within the exclusion for apparatus or equipment. The decisive test was their character and use in manufacture, and on that basis they fell outside the exclusion clause and qualified for credit. Case-Laws Central Excise Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87958