https://www.taxtmi.com/caselaws?id=218946 Rule 57A of the Central Excise Rules, 1944 was applied broadly to treat goods used in relation to manufacture as eligible inputs for Modvat credit, even when used at an antecedent stage or outside the factory. Explosives used for blasting limestone mines were treated as part of the essential process of producing cement because quarrying the raw material was integral to manufacture. The same functional user test was applied to grinding media, cylpebs, refractories, refractory cement, steel castings, ball bearings, electrodes and rubber articles, which were regarded as indispensable or sufficiently connected with the manufacturing process and therefore eligible for credit. en-us Mon, 06 Aug 2012 00:00:00 +0530 Sat, 03 Aug 2013 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218946 Rule 57A of the Central Excise Rules, 1944 was applied broadly to treat goods used in relation to manufacture as eligible inputs for Modvat credit, even when used at an antecedent stage or outside the factory. Explosives used for blasting limestone mines were treated as part of the essential process of producing cement because quarrying the raw material was integral to manufacture. The same functional user test was applied to grinding media, cylpebs, refractories, refractory cement, steel castings, ball bearings, electrodes and rubber articles, which were regarded as indispensable or sufficiently connected with the manufacturing process and therefore eligible for credit. Case-Laws Central Excise Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218946