https://www.taxtmi.com/caselaws?id=95353 Silicon carbide crucible used in zinc oxide manufacture qualified for Modvat credit under Rule 57A because it had a direct and essential role in production, functioning as a heat-conducting and oxidation-supporting medium and being consumed in the process rather than serving as durable equipment. The decisive test is whether the item is used in or in relation to manufacture as a technological necessity and does not fall within the excluded category of machinery or appliances; on these facts, the item was integral to manufacture and treated as an eligible input. en-us Tue, 26 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 14:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95353 Silicon carbide crucible used in zinc oxide manufacture qualified for Modvat credit under Rule 57A because it had a direct and essential role in production, functioning as a heat-conducting and oxidation-supporting medium and being consumed in the process rather than serving as durable equipment. The decisive test is whether the item is used in or in relation to manufacture as a technological necessity and does not fall within the excluded category of machinery or appliances; on these facts, the item was integral to manufacture and treated as an eligible input. Case-Laws Central Excise Tue, 26 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95353