https://www.taxtmi.com/caselaws?id=91123 Grinding wheels used in manufacturing gear mechanisms for gear motors were treated as eligible inputs for Modvat credit under Rule 57A. Applying the Larger Bench construction of the phrase "in relation to manufacture," the text states that the expression extends to goods used in connected manufacturing activities even if they do not enter directly or indirectly into the finished product. It also records that parts of machinery are not covered by the exclusion from the definition of inputs. On that basis, the grinding wheels were not excluded and Modvat credit was admissible to the assessee. en-us Fri, 16 Jan 1998 00:00:00 +0530 Thu, 13 Oct 2011 18:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91123 Grinding wheels used in manufacturing gear mechanisms for gear motors were treated as eligible inputs for Modvat credit under Rule 57A. Applying the Larger Bench construction of the phrase "in relation to manufacture," the text states that the expression extends to goods used in connected manufacturing activities even if they do not enter directly or indirectly into the finished product. It also records that parts of machinery are not covered by the exclusion from the definition of inputs. On that basis, the grinding wheels were not excluded and Modvat credit was admissible to the assessee. Case-Laws Central Excise Fri, 16 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91123