https://www.taxtmi.com/caselaws?id=98959 IRL Dolopatch Mixture used for fetling or lining a furnace qualified as an eligible input for Modvat credit under Rule 57A because it was used in the manufacturing process to protect the furnace from extreme heat, and no material justified excluding it from the scope of inputs. Credit was also allowable on the entire duty shown in the duty paying document for ferro chromes, including any part said to relate to packing charges, because the duty amount cannot be artificially split by the authority; any later variation at the supplier's end may be dealt with under Rule 57E. The allowance of Modvat credit was sustained. en-us Tue, 09 May 2000 00:00:00 +0530 Tue, 24 Jan 2012 16:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98959 IRL Dolopatch Mixture used for fetling or lining a furnace qualified as an eligible input for Modvat credit under Rule 57A because it was used in the manufacturing process to protect the furnace from extreme heat, and no material justified excluding it from the scope of inputs. Credit was also allowable on the entire duty shown in the duty paying document for ferro chromes, including any part said to relate to packing charges, because the duty amount cannot be artificially split by the authority; any later variation at the supplier's end may be dealt with under Rule 57E. The allowance of Modvat credit was sustained. Case-Laws Central Excise Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98959