https://www.taxtmi.com/caselaws?id=102909 Rule 57A of the Central Excise Rules, 1944 allowed Modvat credit for goods used in or in relation to manufacture, while the Explanation excluded only machines, machinery, plant, equipment, apparatus, tools and appliances used for producing or processing goods. That exclusion was held to cover complete machines or similar equipment, not every part used in machinery unless the part itself fell within the excluded categories. On that reasoning, a clay graphite stopper used as a machine part was treated as an input and not as an excluded item, and the question of law was held referable to the High Court. en-us Tue, 15 Apr 1997 00:00:00 +0530 Thu, 16 Feb 2012 17:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102909 Rule 57A of the Central Excise Rules, 1944 allowed Modvat credit for goods used in or in relation to manufacture, while the Explanation excluded only machines, machinery, plant, equipment, apparatus, tools and appliances used for producing or processing goods. That exclusion was held to cover complete machines or similar equipment, not every part used in machinery unless the part itself fell within the excluded categories. On that reasoning, a clay graphite stopper used as a machine part was treated as an input and not as an excluded item, and the question of law was held referable to the High Court. Case-Laws Central Excise Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102909