https://www.taxtmi.com/caselaws?id=48852 Modvat credit under Rule 57A was treated as available for Boron Nitrate suspension because it was consumed as a coating material in the metallising process and directly participated in manufacture, so it qualified as an input used in or in relation to manufacture. By contrast, ceramic evaporation boats were regarded as appliances used to perform a task in the process and not as consumable inputs or parts of the manufacturing apparatus covered by Rule 57A, so credit was not available on that item. The stated principle is that consumed materials used directly in manufacture may qualify for credit, while equipment or appliances used to carry out manufacturing operations generally do not. en-us Tue, 26 Sep 2000 00:00:00 +0530 Fri, 06 Aug 2010 17:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48852 Modvat credit under Rule 57A was treated as available for Boron Nitrate suspension because it was consumed as a coating material in the metallising process and directly participated in manufacture, so it qualified as an input used in or in relation to manufacture. By contrast, ceramic evaporation boats were regarded as appliances used to perform a task in the process and not as consumable inputs or parts of the manufacturing apparatus covered by Rule 57A, so credit was not available on that item. The stated principle is that consumed materials used directly in manufacture may qualify for credit, while equipment or appliances used to carry out manufacturing operations generally do not. Case-Laws Central Excise Tue, 26 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48852