https://www.taxtmi.com/caselaws?id=48784 A consumable item used to open furnace tap holes by oxygen lancing, which came into direct contact with molten steel and was wholly consumed by melting, was treated as an input used in relation to manufacture under Rule 57A. Because the pipe contributed to removal of the molten metal and its material became part of the finished excisable product, it satisfied the input requirement for Modvat credit. The reasoning was supported by a Larger Bench decision cited in the analysis. en-us Mon, 03 Apr 2000 00:00:00 +0530 Fri, 06 Aug 2010 14:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48784 A consumable item used to open furnace tap holes by oxygen lancing, which came into direct contact with molten steel and was wholly consumed by melting, was treated as an input used in relation to manufacture under Rule 57A. Because the pipe contributed to removal of the molten metal and its material became part of the finished excisable product, it satisfied the input requirement for Modvat credit. The reasoning was supported by a Larger Bench decision cited in the analysis. Case-Laws Central Excise Mon, 03 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48784