https://www.taxtmi.com/caselaws?id=89411 Grinding wheels and honing sticks used in the manufacturing process were treated as eligible Modvat inputs under Rule 57A because the expression "in or in relation to" was construed broadly. The Tribunal followed its earlier larger bench and coordinate bench decisions, holding that items integrally connected with manufacture can qualify for credit. On that basis, Modvat credit was allowed on the disputed items and the assessee's appeal succeeded. en-us Mon, 26 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 18:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89411 Grinding wheels and honing sticks used in the manufacturing process were treated as eligible Modvat inputs under Rule 57A because the expression "in or in relation to" was construed broadly. The Tribunal followed its earlier larger bench and coordinate bench decisions, holding that items integrally connected with manufacture can qualify for credit. On that basis, Modvat credit was allowed on the disputed items and the assessee's appeal succeeded. Case-Laws Central Excise Mon, 26 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89411