https://www.taxtmi.com/caselaws?id=48720 Ramming mass was treated as an "input" under Rule 57A for Modvat purposes, because material used in the manufacturing process cannot be denied credit merely by describing it as part of the machinery. Applying the directly relevant High Court ruling, the tribunal held that the item fell within the scope of eligible inputs rather than the machinery exclusion. On that basis, Modvat Credit was admissible, the appeals succeeded, and the cross-objections did not survive. en-us Wed, 23 Feb 1994 00:00:00 +0530 Fri, 10 Nov 2023 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48720 Ramming mass was treated as an "input" under Rule 57A for Modvat purposes, because material used in the manufacturing process cannot be denied credit merely by describing it as part of the machinery. Applying the directly relevant High Court ruling, the tribunal held that the item fell within the scope of eligible inputs rather than the machinery exclusion. On that basis, Modvat Credit was admissible, the appeals succeeded, and the cross-objections did not survive. Case-Laws Central Excise Wed, 23 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48720