https://www.taxtmi.com/caselaws?id=106140 Rule 57A was applied broadly so that inputs used in relation to manufacture, including sleeves, S.S. Paint Cote, S.S. Exothermic Compound and S.S. Mould Wash used with moulds for casting production, qualified for Modvat credit. The items were treated as part of the production process because they assisted moulding, protected the cast surface, removed slag and sludge, and cleaned moulds to prevent contamination. Relying on Larger Bench authority and related decisions on chemicals, resins, fluxes and mould-cleaning compounds, the disputed materials were held to be eligible inputs and credit was admissible. en-us Tue, 05 Feb 2002 00:00:00 +0530 Mon, 12 Mar 2012 17:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106140 Rule 57A was applied broadly so that inputs used in relation to manufacture, including sleeves, S.S. Paint Cote, S.S. Exothermic Compound and S.S. Mould Wash used with moulds for casting production, qualified for Modvat credit. The items were treated as part of the production process because they assisted moulding, protected the cast surface, removed slag and sludge, and cleaned moulds to prevent contamination. Relying on Larger Bench authority and related decisions on chemicals, resins, fluxes and mould-cleaning compounds, the disputed materials were held to be eligible inputs and credit was admissible. Case-Laws Central Excise Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106140