https://www.taxtmi.com/caselaws?id=44828 Rule 57A of the Central Excise Rules validly distinguishes goods used as manufacturing inputs from machinery, plant, equipment and related items excluded from Modvat credit. This classification is linked to identifying materials that enter or directly relate to manufacture, rather than equipment or aids used for production, and does not create arbitrary or discriminatory treatment under Article 14. Ramming Mass and Kalminax Sleeves, used as furnace lining and heat-insulating materials, perform protective and functional roles in relation to machinery and molten metal rather than serving as raw materials in finished steel products. They therefore do not qualify as inputs, and Modvat credit remains unavailable. en-us Tue, 15 Jul 1997 00:00:00 +0530 Mon, 05 Jul 2010 10:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44828 Rule 57A of the Central Excise Rules validly distinguishes goods used as manufacturing inputs from machinery, plant, equipment and related items excluded from Modvat credit. This classification is linked to identifying materials that enter or directly relate to manufacture, rather than equipment or aids used for production, and does not create arbitrary or discriminatory treatment under Article 14. Ramming Mass and Kalminax Sleeves, used as furnace lining and heat-insulating materials, perform protective and functional roles in relation to machinery and molten metal rather than serving as raw materials in finished steel products. They therefore do not qualify as inputs, and Modvat credit remains unavailable. Case-Laws Central Excise Tue, 15 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44828