https://www.taxtmi.com/caselaws?id=48379 Grinding media balls were treated as eligible inputs for Modvat credit under the pre-amendment Rule 57A regime because goods used in or in relation to manufacture, directly or indirectly, fell within the provision and the exclusion for machinery and similar items did not apply where the goods functioned as component parts in production. The absence of the Rule 57G(1) declaration did not defeat credit, as the defect was treated as procedural and the Revenue did not effectively pursue that objection through the appellate stages, so it could not be reopened at the reference stage. The reference accordingly failed. en-us Thu, 03 Jul 2008 00:00:00 +0530 Fri, 05 Dec 2014 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48379 Grinding media balls were treated as eligible inputs for Modvat credit under the pre-amendment Rule 57A regime because goods used in or in relation to manufacture, directly or indirectly, fell within the provision and the exclusion for machinery and similar items did not apply where the goods functioned as component parts in production. The absence of the Rule 57G(1) declaration did not defeat credit, as the defect was treated as procedural and the Revenue did not effectively pursue that objection through the appellate stages, so it could not be reopened at the reference stage. The reference accordingly failed. Case-Laws Central Excise Thu, 03 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48379