https://www.taxtmi.com/caselaws?id=48764 Steel balls or grinding media used in ball mills for cement manufacture qualify as inputs for Modvat credit under Rule 57A because they are essential to the grinding process and are used in relation to manufacture. The Tribunal applied its earlier Larger Bench ruling, holding that these goods are not attached to the machinery and are not parts, components or machinery itself, so they do not fall within the exclusion in the Explanation to Rule 57A. Modvat credit was therefore admissible, and the appeal was disposed of in line with that settled position. en-us Mon, 14 Feb 2000 00:00:00 +0530 Fri, 06 Aug 2010 13:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48764 Steel balls or grinding media used in ball mills for cement manufacture qualify as inputs for Modvat credit under Rule 57A because they are essential to the grinding process and are used in relation to manufacture. The Tribunal applied its earlier Larger Bench ruling, holding that these goods are not attached to the machinery and are not parts, components or machinery itself, so they do not fall within the exclusion in the Explanation to Rule 57A. Modvat credit was therefore admissible, and the appeal was disposed of in line with that settled position. Case-Laws Central Excise Mon, 14 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48764