https://www.taxtmi.com/caselaws?id=92688 Materials used in relation to manufacture may qualify as Modvat inputs under Rule 57A even when not physically incorporated into the final product. Triethylene Glycol used to clean filtering equipment in polyester film, fibre and yarn production was treated as an essential manufacturing input because the cleaning step was necessary for continued production. Tungsten wire used in the manufacturing process was also treated as an eligible input, not as a tool or appliance within the exclusion clause. The note applies a broad construction of input eligibility and rejects narrow physical-consumption or capital-goods characterisations where the materials form part of the manufacturing process. en-us Fri, 11 Jun 1999 00:00:00 +0530 Fri, 04 Nov 2011 13:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92688 Materials used in relation to manufacture may qualify as Modvat inputs under Rule 57A even when not physically incorporated into the final product. Triethylene Glycol used to clean filtering equipment in polyester film, fibre and yarn production was treated as an essential manufacturing input because the cleaning step was necessary for continued production. Tungsten wire used in the manufacturing process was also treated as an eligible input, not as a tool or appliance within the exclusion clause. The note applies a broad construction of input eligibility and rejects narrow physical-consumption or capital-goods characterisations where the materials form part of the manufacturing process. Case-Laws Central Excise Fri, 11 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92688