https://www.taxtmi.com/caselaws?id=92795 Tundish nozzles used to transfer molten metal during manufacture were treated as eligible inputs for Modvat credit under Rule 57A. The Tribunal followed the later coordinate Bench view, read with the Larger Bench ruling on the Explanation to Rule 57A, that parts of machinery are not excluded merely because they are not consumables unless they fall within the statutory exclusion. As the nozzles were used in the manufacturing process and did not fall within that exclusion, credit could not be denied. The disallowance of Modvat credit on the nozzles was therefore unsustainable, and relief was available to the assessee for that item. en-us Fri, 05 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 11:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92795 Tundish nozzles used to transfer molten metal during manufacture were treated as eligible inputs for Modvat credit under Rule 57A. The Tribunal followed the later coordinate Bench view, read with the Larger Bench ruling on the Explanation to Rule 57A, that parts of machinery are not excluded merely because they are not consumables unless they fall within the statutory exclusion. As the nozzles were used in the manufacturing process and did not fall within that exclusion, credit could not be denied. The disallowance of Modvat credit on the nozzles was therefore unsustainable, and relief was available to the assessee for that item. Case-Laws Central Excise Fri, 05 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92795