https://www.taxtmi.com/caselaws?id=49773 Goods used in or in relation to manufacture were treated as eligible Modvat inputs under Rule 57A where they had a functional nexus with the production process and did not fall within the express exclusions. Lubricating oil, anti-seize agent, polybutene seal oil, glass beads, alloy steel powder, polypropylene/homopolymer powder and helium gas were accepted as inputs because they were necessary for machinery operation, reactor functioning, grinding, filtration, start-up or technical testing. Ceramic balls were also eligible because, although used as supportive media in purification columns, they were integral to production and were not shown to be plant, machinery, equipment, appliance or tools within the exclusion. en-us Wed, 19 Jan 2000 00:00:00 +0530 Tue, 17 Aug 2010 13:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49773 Goods used in or in relation to manufacture were treated as eligible Modvat inputs under Rule 57A where they had a functional nexus with the production process and did not fall within the express exclusions. Lubricating oil, anti-seize agent, polybutene seal oil, glass beads, alloy steel powder, polypropylene/homopolymer powder and helium gas were accepted as inputs because they were necessary for machinery operation, reactor functioning, grinding, filtration, start-up or technical testing. Ceramic balls were also eligible because, although used as supportive media in purification columns, they were integral to production and were not shown to be plant, machinery, equipment, appliance or tools within the exclusion. Case-Laws Central Excise Wed, 19 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49773