https://www.taxtmi.com/caselaws?id=91076 Modvat credit was held admissible on polishing bricks used to polish and finish granite, because polished granite could not be manufactured without them and the finishing quality actually emanated from those goods. On that reasoning, the bricks were treated as necessary inputs and not excluded by Explanation (1) to Rule 57A of the Central Excise Rules, 1944. The departmental challenge failed, and the assessee remained entitled to the credit claimed. en-us Mon, 28 Apr 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91076 Modvat credit was held admissible on polishing bricks used to polish and finish granite, because polished granite could not be manufactured without them and the finishing quality actually emanated from those goods. On that reasoning, the bricks were treated as necessary inputs and not excluded by Explanation (1) to Rule 57A of the Central Excise Rules, 1944. The departmental challenge failed, and the assessee remained entitled to the credit claimed. Case-Laws Central Excise Mon, 28 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91076