https://www.taxtmi.com/caselaws?id=115907 Modvat credit on an evaporation boat used in metallised polyester film manufacture was held inadmissible because the item functioned as an appliance in the metallisation process, not as an input under Rule 57A of the Central Excise Rules, 1944. The rule's explanation excluded tools and appliances used for producing or processing goods or for bringing about change in a substance in relation to manufacture, and the evaporation boat fell within that exclusion. The view was reinforced by a larger bench decision treating ceramic evaporation boats used in metallised plastic film manufacture as appliances rather than creditable inputs. Credit was therefore denied. en-us Thu, 03 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 12:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115907 Modvat credit on an evaporation boat used in metallised polyester film manufacture was held inadmissible because the item functioned as an appliance in the metallisation process, not as an input under Rule 57A of the Central Excise Rules, 1944. The rule's explanation excluded tools and appliances used for producing or processing goods or for bringing about change in a substance in relation to manufacture, and the evaporation boat fell within that exclusion. The view was reinforced by a larger bench decision treating ceramic evaporation boats used in metallised plastic film manufacture as appliances rather than creditable inputs. Credit was therefore denied. Case-Laws Central Excise Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115907