https://www.taxtmi.com/caselaws?id=50956 Ceramic crucibles used for melting metals at high temperatures were treated as Modvat inputs under Rule 57A because they were directly used in manufacture and were consumed gradually in the process, with wall thickness diminishing until replacement was needed. They were not treated as capital goods under Rule 57Q merely because they could be reused for some time. The decision distinguished the Larger Bench ruling on ceramic evaporation boats, since that case did not involve a comparable finding of use-up in manufacture. The principle applied was that goods directly used in manufacturing and consumed, even if slowly, do not lose input status simply because they are not immediately exhausted. en-us Fri, 19 Oct 2001 00:00:00 +0530 Mon, 20 Sep 2010 17:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50956 Ceramic crucibles used for melting metals at high temperatures were treated as Modvat inputs under Rule 57A because they were directly used in manufacture and were consumed gradually in the process, with wall thickness diminishing until replacement was needed. They were not treated as capital goods under Rule 57Q merely because they could be reused for some time. The decision distinguished the Larger Bench ruling on ceramic evaporation boats, since that case did not involve a comparable finding of use-up in manufacture. The principle applied was that goods directly used in manufacturing and consumed, even if slowly, do not lose input status simply because they are not immediately exhausted. Case-Laws Central Excise Fri, 19 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50956