https://www.taxtmi.com/caselaws?id=44828 Rule 57A of the Central Excise Rules was described as allowing Modvat credit only for goods used in or in relation to manufacture, while excluding machinery, plant, equipment and similar items from the credit scheme. The commentary notes that this exclusionary classification was treated as rational and linked to the object of identifying manufacturing goods, so the Article 14 challenge to the Rule failed. It further states that Ramming Mass and Kalminax Sleeves, used as lining and heat-insulating materials for furnace protection, were regarded as machinery-related aids rather than inputs going into the finished steel products, and therefore did not qualify for Modvat credit. 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 was described as allowing Modvat credit only for goods used in or in relation to manufacture, while excluding machinery, plant, equipment and similar items from the credit scheme. The commentary notes that this exclusionary classification was treated as rational and linked to the object of identifying manufacturing goods, so the Article 14 challenge to the Rule failed. It further states that Ramming Mass and Kalminax Sleeves, used as lining and heat-insulating materials for furnace protection, were regarded as machinery-related aids rather than inputs going into the finished steel products, and therefore did not qualify for Modvat credit. Case-Laws Central Excise Tue, 15 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44828