https://www.taxtmi.com/caselaws?id=252503 Items used directly or indirectly in or in relation to manufacture, including for boiler-water treatment, prevention of scale, corrosion control and maintenance of plant and machinery, were treated as eligible inputs for credit under Rule 57A. Steel wire rope, welding consumables, MS plates, oxygen gas, acetylene gas and PVC pipes were also accepted on the basis of their connection with manufacture or with the functioning of the manufacturing system. The distinction between inputs under Rule 57A and capital goods under Rule 57Q did not alter the result because the factual use supported eligibility. The Tribunal's view was upheld, and the credit claim succeeded. en-us Thu, 24 Jul 2014 00:00:00 +0530 Fri, 09 Jan 2015 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252503 Items used directly or indirectly in or in relation to manufacture, including for boiler-water treatment, prevention of scale, corrosion control and maintenance of plant and machinery, were treated as eligible inputs for credit under Rule 57A. Steel wire rope, welding consumables, MS plates, oxygen gas, acetylene gas and PVC pipes were also accepted on the basis of their connection with manufacture or with the functioning of the manufacturing system. The distinction between inputs under Rule 57A and capital goods under Rule 57Q did not alter the result because the factual use supported eligibility. The Tribunal's view was upheld, and the credit claim succeeded. Case-Laws Central Excise Thu, 24 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252503