https://www.taxtmi.com/caselaws?id=91548 Aluminium oxide grit used in preparing printing plates was treated as an input eligible for Modvat credit because it functioned only as a scouring medium in the manufacturing process. The material did not itself carry out the graining operation; that function was performed by motorised disc brushes, which were the tool. As the grit was required for manufacture and was not itself a tool within the excluded category under the Explanation to Rule 57A, credit was held admissible to the assessee. en-us Thu, 03 Apr 1997 00:00:00 +0530 Wed, 19 Oct 2011 11:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91548 Aluminium oxide grit used in preparing printing plates was treated as an input eligible for Modvat credit because it functioned only as a scouring medium in the manufacturing process. The material did not itself carry out the graining operation; that function was performed by motorised disc brushes, which were the tool. As the grit was required for manufacture and was not itself a tool within the excluded category under the Explanation to Rule 57A, credit was held admissible to the assessee. Case-Laws Central Excise Thu, 03 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91548