https://www.taxtmi.com/caselaws?id=47101 Grinding media used in ball mills for cement manufacture was discussed as a possible input for Modvat credit under Rule 57A of the Central Excise Rules, 1944, with the exclusionary clause also in issue. The High Court noted conflicting Tribunal decisions and the parties' opposing submissions on whether steel balls and cylpebs qualify as consumable inputs. It framed the legal question on eligibility for credit but did not decide the merits on the existing record. Instead, it directed the Tribunal to furnish a statement of facts under Section 135(4) so the question could be examined on a complete factual basis. en-us Fri, 16 Apr 2004 00:00:00 +0530 Tue, 27 Jul 2010 10:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47101 Grinding media used in ball mills for cement manufacture was discussed as a possible input for Modvat credit under Rule 57A of the Central Excise Rules, 1944, with the exclusionary clause also in issue. The High Court noted conflicting Tribunal decisions and the parties' opposing submissions on whether steel balls and cylpebs qualify as consumable inputs. It framed the legal question on eligibility for credit but did not decide the merits on the existing record. Instead, it directed the Tribunal to furnish a statement of facts under Section 135(4) so the question could be examined on a complete factual basis. Case-Laws Central Excise Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47101