https://www.taxtmi.com/caselaws?id=32000 Ramming Mass, Foundry Flux, Mortar, ILR Mix and Castable Powder used in furnace operations were treated as inputs eligible for Modvat credit under the Explanation to Rule 57A because they were used in or in relation to manufacture. The Court held that materials connected with furnace lining or similar manufacturing functions do not lose input status merely because they are not part of the finished product. Recognising them as inputs did not make the exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances redundant, so Modvat credit was admissible to the assessee. en-us Wed, 03 Sep 2008 00:00:00 +0530 Tue, 06 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32000 Ramming Mass, Foundry Flux, Mortar, ILR Mix and Castable Powder used in furnace operations were treated as inputs eligible for Modvat credit under the Explanation to Rule 57A because they were used in or in relation to manufacture. The Court held that materials connected with furnace lining or similar manufacturing functions do not lose input status merely because they are not part of the finished product. Recognising them as inputs did not make the exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances redundant, so Modvat credit was admissible to the assessee. Case-Laws Central Excise Wed, 03 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32000