https://www.taxtmi.com/caselaws?id=118448 Modvat and input credit under Rule 57Q depended on the functional nexus of the goods with manufacture, not on a blanket classification. Structural items used for construction were not eligible, but items used in processes integrally connected with manufacture required factual segregation and fresh examination. Consumable items, including refractory materials used as kiln-lining materials, were held eligible where the statutory scheme permitted credit. Pipes, tubes and fittings used to circulate sulphuric acid, cooling water and oil in relation to manufacture were also eligible for the relevant pre-amendment period. Electrical and electronic items were remanded for fresh consideration on Modvatability. en-us Mon, 24 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 16:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118448 Modvat and input credit under Rule 57Q depended on the functional nexus of the goods with manufacture, not on a blanket classification. Structural items used for construction were not eligible, but items used in processes integrally connected with manufacture required factual segregation and fresh examination. Consumable items, including refractory materials used as kiln-lining materials, were held eligible where the statutory scheme permitted credit. Pipes, tubes and fittings used to circulate sulphuric acid, cooling water and oil in relation to manufacture were also eligible for the relevant pre-amendment period. Electrical and electronic items were remanded for fresh consideration on Modvatability. Case-Laws Central Excise Mon, 24 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118448