https://www.taxtmi.com/caselaws?id=90399 Silicon oil, tungsten coil and kiln wrap were treated as eligible Modvat inputs under Rule 57A because each was used in or in relation to manufacture and none fell within the specific exclusion clause. Silicon oil was periodically replaced in the diffusion pump to create vacuum in glass shells, tungsten coil was a consumable item used in the coating process despite being fitted in machinery, and kiln wrap protected glass panels during handling and transport before marketability. The exclusion of plant or machinery did not automatically extend to such consumable items used with machinery, and a wide meaning was given to the expression used in or in relation to manufacture. en-us Wed, 21 May 1997 00:00:00 +0530 Fri, 07 Oct 2011 11:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90399 Silicon oil, tungsten coil and kiln wrap were treated as eligible Modvat inputs under Rule 57A because each was used in or in relation to manufacture and none fell within the specific exclusion clause. Silicon oil was periodically replaced in the diffusion pump to create vacuum in glass shells, tungsten coil was a consumable item used in the coating process despite being fitted in machinery, and kiln wrap protected glass panels during handling and transport before marketability. The exclusion of plant or machinery did not automatically extend to such consumable items used with machinery, and a wide meaning was given to the expression used in or in relation to manufacture. Case-Laws Central Excise Wed, 21 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90399