https://www.taxtmi.com/caselaws?id=88064 Crucibles were treated as eligible inputs for Modvat credit under Rule 57A because they functioned as vessels for melting metal and not as machinery, equipment, tools or appliances within the exclusion clause. The relevant test was whether the item was so integrally connected with the ultimate production that manufacture would be commercially inexpedient without it. Applying that principle, the crucibles were regarded as used in the manufacture of goods, and the claim for credit was accepted. en-us Wed, 03 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 17:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88064 Crucibles were treated as eligible inputs for Modvat credit under Rule 57A because they functioned as vessels for melting metal and not as machinery, equipment, tools or appliances within the exclusion clause. The relevant test was whether the item was so integrally connected with the ultimate production that manufacture would be commercially inexpedient without it. Applying that principle, the crucibles were regarded as used in the manufacture of goods, and the claim for credit was accepted. Case-Laws Central Excise Wed, 03 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88064