https://www.taxtmi.com/caselaws?id=49816 Steel shots used in the shot-blasting process for manufacture of cast articles of iron were held eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The Revenue accepted that the steel shots were used in or in relation to manufacture and objected only that the claim, if available, should fall under Rule 57A rather than Rule 57Q. On that admitted use, credit could not be denied merely because the item was characterised as falling under a different provision, so the Revenue's appeal failed. en-us Fri, 19 May 2000 00:00:00 +0530 Tue, 17 Aug 2010 16:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49816 Steel shots used in the shot-blasting process for manufacture of cast articles of iron were held eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The Revenue accepted that the steel shots were used in or in relation to manufacture and objected only that the claim, if available, should fall under Rule 57A rather than Rule 57Q. On that admitted use, credit could not be denied merely because the item was characterised as falling under a different provision, so the Revenue's appeal failed. Case-Laws Central Excise Fri, 19 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49816