https://www.taxtmi.com/caselaws?id=46550 Ramming Mass, fibre glass and filter mesh used in the electric arc furnace process were treated as inputs used in or in relation to manufacture for Modvat purposes. The materials lined the furnace, neutralised acidic vapours during steel melting, and were found essential to the manufacturing process as well as necessary to prevent damage to the furnace. Applying its earlier view on the same manufacturing facts, the Supreme Court held that such consumables qualified as eligible inputs. The assessees were therefore entitled to Modvat credit on these items. en-us Tue, 06 May 2003 00:00:00 +0530 Wed, 30 Apr 2014 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46550 Ramming Mass, fibre glass and filter mesh used in the electric arc furnace process were treated as inputs used in or in relation to manufacture for Modvat purposes. The materials lined the furnace, neutralised acidic vapours during steel melting, and were found essential to the manufacturing process as well as necessary to prevent damage to the furnace. Applying its earlier view on the same manufacturing facts, the Supreme Court held that such consumables qualified as eligible inputs. The assessees were therefore entitled to Modvat credit on these items. Case-Laws Central Excise Tue, 06 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46550