https://www.taxtmi.com/caselaws?id=88192 Chemicals used to prepare sand moulds and sand cores were held ineligible for Modvat credit because the moulds operated as tools or apparatus in the casting process, not as intermediate products in manufacture. Tribunal precedent had already excluded credit on inputs used to make sand moulds under Rule 57A of the Central Excise Rules, 1944, and the authorities cited for the assessee were found factually distinguishable. Credit could not therefore be utilised against duty on castings, and the appeal failed. en-us Mon, 19 Feb 1996 00:00:00 +0530 Thu, 15 Sep 2011 17:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88192 Chemicals used to prepare sand moulds and sand cores were held ineligible for Modvat credit because the moulds operated as tools or apparatus in the casting process, not as intermediate products in manufacture. Tribunal precedent had already excluded credit on inputs used to make sand moulds under Rule 57A of the Central Excise Rules, 1944, and the authorities cited for the assessee were found factually distinguishable. Credit could not therefore be utilised against duty on castings, and the appeal failed. Case-Laws Central Excise Mon, 19 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88192