https://www.taxtmi.com/caselaws?id=88286 Carbon blocks and brushes used in the tin plating process were treated as eligible inputs for Modvat credit because they formed part of the cathode assembly and were necessary to maintain electrical continuity. As the tin plating operation could not be completed without their use, they were regarded as materials used in or in relation to manufacture under Rule 57A. The Tribunal also relied on a larger bench view applying the same principle. On that basis, the disallowance of Modvat credit was set aside in favour of the assessee. en-us Fri, 26 Dec 1997 00:00:00 +0530 Fri, 16 Sep 2011 16:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88286 Carbon blocks and brushes used in the tin plating process were treated as eligible inputs for Modvat credit because they formed part of the cathode assembly and were necessary to maintain electrical continuity. As the tin plating operation could not be completed without their use, they were regarded as materials used in or in relation to manufacture under Rule 57A. The Tribunal also relied on a larger bench view applying the same principle. On that basis, the disallowance of Modvat credit was set aside in favour of the assessee. Case-Laws Central Excise Fri, 26 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88286