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TMI Blog2008 (9) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs within the meaning of explanation to Rule 57A and hence MODVAT can be claimed in respect of the same - by holding the aforesaid items to be inputs, the definition of machine, machinery, plant, etc., is not changed and exclusion clause does not become superfluous and meaningless - questions are answered in favour of the assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation to Rule 57A? 2. The term machine, machinery, plant, etc., have been used in the exclusion clause (1) to Rule 57A in a general sense. If their constituents are taken as inclusive input when the plant or machine are not, will not the exclusion become superfluous and meaningless?" 2. To decide the aforesaid questions, it would be relevant to refer to the explanation under Rule 57A, rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue is that these inputs are not required for the manufacture of the goods but are in fact material which is required for the maintenance of the plants, machinery, etc., and are thus not included in the definition of inputs. 5. The short question to be decided in the present petitions is that whether Ramming Mass, Foundry Flux, Mortar, ILR MIX and Castable Powder are inputs or not? 6. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e v. Escorts Mahle Ltd., wherein also the question was whether the manufacturer was entitled to Modvat credit instead of Ramming Mass, Fibre glass and filter mesh. The Apex Court held that these were inputs within the meaning of Rule 57A and held that the assessee was entitled to Modvat credit on these items. 8. The items in the present case are almost identical and used for similar purpose. Simi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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