https://www.taxtmi.com/caselaws?id=48740 Steel balls used as grinding media in a ball mill for cement manufacture were held to be inputs under Rule 57A because they were essential to the grinding process and used in relation to manufacture. They were not fixed to the machinery, did not constitute the machine or any excluded plant, equipment, tool or appliance, and remained consumable goods despite minor wear entering the final product. On that basis, the exclusion clause in the Explanation to Rule 57A did not apply, and Modvat credit was admissible. en-us Thu, 07 Nov 1996 00:00:00 +0530 Fri, 06 Aug 2010 12:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48740 Steel balls used as grinding media in a ball mill for cement manufacture were held to be inputs under Rule 57A because they were essential to the grinding process and used in relation to manufacture. They were not fixed to the machinery, did not constitute the machine or any excluded plant, equipment, tool or appliance, and remained consumable goods despite minor wear entering the final product. On that basis, the exclusion clause in the Explanation to Rule 57A did not apply, and Modvat credit was admissible. Case-Laws Central Excise Thu, 07 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48740