https://www.taxtmi.com/caselaws?id=92792 Grinding wheels were treated as parts of grinding machines and not as excluded inputs under Rule 57A, so Modvat credit was admissible. Refractory Mortar used on the inner surface for protection was likewise found outside the exclusion clause, making it an eligible input and credit admissible. Endorsed gate passes issued before 1-4-1994 but endorsed later remained valid documents for availing Modvat credit, particularly when supported by dealers' invoices. All revenue appeals failed and the assessee's entitlement to credit on each disputed item was maintained. en-us Thu, 04 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 11:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92792 Grinding wheels were treated as parts of grinding machines and not as excluded inputs under Rule 57A, so Modvat credit was admissible. Refractory Mortar used on the inner surface for protection was likewise found outside the exclusion clause, making it an eligible input and credit admissible. Endorsed gate passes issued before 1-4-1994 but endorsed later remained valid documents for availing Modvat credit, particularly when supported by dealers' invoices. All revenue appeals failed and the assessee's entitlement to credit on each disputed item was maintained. Case-Laws Central Excise Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92792