https://www.taxtmi.com/caselaws?id=108179 Modvat credit was addressed for disputed items under Rule 57A and Rule 57Q of the Central Excise Rules, with admissibility turning on whether the goods were used in relation to manufacture or qualified as capital goods. Hot Tops with APC Powder, Foundry Fluxes, Chemicals, Teeming Compound and Sodium Silicate were treated as eligible because their use in manufacture had already been found and remained unchallenged. Refractory items and clay graphite stopper heads were also accepted on the basis of prior Tribunal authority, while pulley/reduction gear box, patra line, access housing half stand and cooling tower components were supported by precedent as capital goods. Grinding wheels were not accepted as capital goods for the relevant period, but were allowed as inputs under Larger Bench precedent. en-us Wed, 07 Nov 2001 00:00:00 +0530 Fri, 30 Mar 2012 14:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108179 Modvat credit was addressed for disputed items under Rule 57A and Rule 57Q of the Central Excise Rules, with admissibility turning on whether the goods were used in relation to manufacture or qualified as capital goods. Hot Tops with APC Powder, Foundry Fluxes, Chemicals, Teeming Compound and Sodium Silicate were treated as eligible because their use in manufacture had already been found and remained unchallenged. Refractory items and clay graphite stopper heads were also accepted on the basis of prior Tribunal authority, while pulley/reduction gear box, patra line, access housing half stand and cooling tower components were supported by precedent as capital goods. Grinding wheels were not accepted as capital goods for the relevant period, but were allowed as inputs under Larger Bench precedent. Case-Laws Central Excise Wed, 07 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108179