https://www.taxtmi.com/caselaws?id=54690 Modvat credit was denied on steel inputs used to construct a staff building, dispensary and generator shed, because those materials were treated as construction items not qualifying as eligible inputs for manufacture. Modvat credit was allowed on HDPE pipes and fittings used to carry water from a pump house about 4 km away to the factory, because water was an essential raw material and its conveyance was held to be integrally connected with production; Rule 57A and its explanation were applied to enlarge the meaning of "input" beyond items consumed only within factory . The order was therefore sustained for the steel inputs but modified to grant relief for the HDPE pipes and fittings. en-us Tue, 22 Nov 2005 00:00:00 +0530 Thu, 21 Oct 2010 15:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54690 Modvat credit was denied on steel inputs used to construct a staff building, dispensary and generator shed, because those materials were treated as construction items not qualifying as eligible inputs for manufacture. Modvat credit was allowed on HDPE pipes and fittings used to carry water from a pump house about 4 km away to the factory, because water was an essential raw material and its conveyance was held to be integrally connected with production; Rule 57A and its explanation were applied to enlarge the meaning of "input" beyond items consumed only within factory . The order was therefore sustained for the steel inputs but modified to grant relief for the HDPE pipes and fittings. Case-Laws Central Excise Tue, 22 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54690