https://www.taxtmi.com/caselaws?id=91206 Modvat credit under Rule 57A was examined for a grinding wheel and ceramic grinding media used in manufacturing. The governing test was whether the items were used in or in relation to manufacture and consumed in the process, as distinct from parts of machinery or mere tools. On that basis, the grinding wheel was treated as an admissible input because it operated in the manufacturing process rather than as a machine part, and the ceramic balls used in the ball mill were also treated as admissible because they came into contact with the material and were consumed in manufacture. en-us Wed, 17 Jun 1998 00:00:00 +0530 Fri, 14 Oct 2011 14:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91206 Modvat credit under Rule 57A was examined for a grinding wheel and ceramic grinding media used in manufacturing. The governing test was whether the items were used in or in relation to manufacture and consumed in the process, as distinct from parts of machinery or mere tools. On that basis, the grinding wheel was treated as an admissible input because it operated in the manufacturing process rather than as a machine part, and the ceramic balls used in the ball mill were also treated as admissible because they came into contact with the material and were consumed in manufacture. Case-Laws Central Excise Wed, 17 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91206