https://www.taxtmi.com/caselaws?id=88899 Sleeves used in the manufacture of castings were treated as eligible inputs for Modvat credit because they functioned as mould fittings and had to be replaced after each heat. The exclusion for machines, machinery and similar items under Rule 57A did not extend to parts of such machinery, and the sleeves were regarded as binding accessories rather than excluded equipment. Credit was therefore allowable and the disallowance was set aside. en-us Sat, 20 Jun 1998 00:00:00 +0530 Thu, 22 Sep 2011 11:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88899 Sleeves used in the manufacture of castings were treated as eligible inputs for Modvat credit because they functioned as mould fittings and had to be replaced after each heat. The exclusion for machines, machinery and similar items under Rule 57A did not extend to parts of such machinery, and the sleeves were regarded as binding accessories rather than excluded equipment. Credit was therefore allowable and the disallowance was set aside. Case-Laws Central Excise Sat, 20 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88899