https://www.taxtmi.com/caselaws?id=31963 Furnace-related consumables used in or in relation to manufacture, including ramming mass, foundry flux, mortar, ILR mix and castable powder, qualify as inputs for Modvat credit under Rule 57A. The Court treated these goods as materially similar to consumables already recognised as inputs and held that their ancillary role in the plant did not convert them into machinery, plant, tools or appliances. Modvat credit was therefore admissible, and the exclusion clause in the explanation to Rule 57A was not rendered meaningless. en-us Mon, 15 Sep 2008 00:00:00 +0530 Sat, 03 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31963 Furnace-related consumables used in or in relation to manufacture, including ramming mass, foundry flux, mortar, ILR mix and castable powder, qualify as inputs for Modvat credit under Rule 57A. The Court treated these goods as materially similar to consumables already recognised as inputs and held that their ancillary role in the plant did not convert them into machinery, plant, tools or appliances. Modvat credit was therefore admissible, and the exclusion clause in the explanation to Rule 57A was not rendered meaningless. Case-Laws Central Excise Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31963