https://www.taxtmi.com/caselaws?id=49780 Crucibles used in the manufacture of zinc ingots were treated as eligible inputs for Modvat credit because they were not viewed merely as plant or apparatus; they were consumed in the melting process and functioned as a melting pot for molten metal. Relying on earlier reasoning that crucibles are consumed during manufacture, the Tribunal applied the same factual and legal position and allowed Modvat credit under Rule 57A. en-us Thu, 17 Feb 2000 00:00:00 +0530 Tue, 17 Aug 2010 14:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49780 Crucibles used in the manufacture of zinc ingots were treated as eligible inputs for Modvat credit because they were not viewed merely as plant or apparatus; they were consumed in the melting process and functioned as a melting pot for molten metal. Relying on earlier reasoning that crucibles are consumed during manufacture, the Tribunal applied the same factual and legal position and allowed Modvat credit under Rule 57A. Case-Laws Central Excise Thu, 17 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49780