https://www.taxtmi.com/caselaws?id=91456 Steel castings that undergo only machining and finishing retain their identity as castings and remain classifiable under Chapter Heading 73, so they continue to qualify for the exemption under Notification No. 89/1988-C.E. Inputs used to manufacture sand moulds were also treated as eligible for Modvat credit, following the Tribunal's earlier view in the assessee's own case. The overall treatment confirms that subsequent processing does not, by itself, alter casting classification, and that credit eligibility depends on the applicable precedent governing the input use. en-us Tue, 01 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 11:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91456 Steel castings that undergo only machining and finishing retain their identity as castings and remain classifiable under Chapter Heading 73, so they continue to qualify for the exemption under Notification No. 89/1988-C.E. Inputs used to manufacture sand moulds were also treated as eligible for Modvat credit, following the Tribunal's earlier view in the assessee's own case. The overall treatment confirms that subsequent processing does not, by itself, alter casting classification, and that credit eligibility depends on the applicable precedent governing the input use. Case-Laws Central Excise Tue, 01 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91456