https://www.taxtmi.com/caselaws?id=48851 Grinding wheels used in the manufacture of iron and steel qualified for Modvat credit under Rule 57A because they were used in or in relation to manufacture and were not excluded as tools, apparatus or equipment. The exclusion in the Rule applies only to complete self-contained units capable of independent functioning, not to replaceable parts of grinding machines. Tariff classification and chapter notes did not change that position, since classification as a tool for tariff purposes did not make the item a complete unit for the exclusion clause. en-us Fri, 05 May 2000 00:00:00 +0530 Fri, 06 Aug 2010 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48851 Grinding wheels used in the manufacture of iron and steel qualified for Modvat credit under Rule 57A because they were used in or in relation to manufacture and were not excluded as tools, apparatus or equipment. The exclusion in the Rule applies only to complete self-contained units capable of independent functioning, not to replaceable parts of grinding machines. Tariff classification and chapter notes did not change that position, since classification as a tool for tariff purposes did not make the item a complete unit for the exclusion clause. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48851