https://www.taxtmi.com/caselaws?id=45474 Rule 57A allowed Modvat credit for inputs used not only directly in manufacture but also in relation to manufacture, and the phrase "in relation to" was read broadly. The explanation to the rule was treated as an inclusive definition of inputs, so items used as aids in the manufacturing process could qualify if they were not covered by the specific exclusions in the proviso. On that basis, ramming mass, fibre glass filter mesh and similar items used in producing pistons were held eligible for Modvat credit, and the narrower view that only raw materials or components qualified was rejected. en-us Wed, 01 Dec 1999 00:00:00 +0530 Mon, 12 Jul 2010 10:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45474 Rule 57A allowed Modvat credit for inputs used not only directly in manufacture but also in relation to manufacture, and the phrase "in relation to" was read broadly. The explanation to the rule was treated as an inclusive definition of inputs, so items used as aids in the manufacturing process could qualify if they were not covered by the specific exclusions in the proviso. On that basis, ramming mass, fibre glass filter mesh and similar items used in producing pistons were held eligible for Modvat credit, and the narrower view that only raw materials or components qualified was rejected. Case-Laws Central Excise Wed, 01 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45474