https://www.taxtmi.com/caselaws?id=74788 Interleaving kraft paper used and reused during coiling and uncoiling of stainless steel sheets was treated as protective equipment in the manufacturing process, not as an input going into or used in relation to the manufacture of the finished product. On that basis, it fell outside the scope of input under the explanation to Rule 57A of the Central Excise Rules, 1944. Modvat credit was therefore not available on the paper, and the denial of credit was upheld. en-us Thu, 30 Mar 1989 00:00:00 +0530 Sat, 11 Jun 2011 10:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74788 Interleaving kraft paper used and reused during coiling and uncoiling of stainless steel sheets was treated as protective equipment in the manufacturing process, not as an input going into or used in relation to the manufacture of the finished product. On that basis, it fell outside the scope of input under the explanation to Rule 57A of the Central Excise Rules, 1944. Modvat credit was therefore not available on the paper, and the denial of credit was upheld. Case-Laws Central Excise Thu, 30 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74788