https://www.taxtmi.com/caselaws?id=76720 Materials used in or in relation to the manufacture of final products qualify as inputs for Modvat credit unless they fall within the specific exclusion for machinery, equipment, apparatus, tools, appliances or capital goods. Applying Rule 57A of the Central Excise Rules, 1944, the court treated felts, metal cloth, phosphor bronze, wire cloth, wire mesh and dandy cloth used in production as admissible inputs, because the exclusion did not extend to such manufacturing materials or consumable items. Credit of duty paid on those items was therefore allowed in favour of the assessee and against the revenue. en-us Mon, 22 Mar 2010 00:00:00 +0530 Wed, 17 Nov 2010 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76720 Materials used in or in relation to the manufacture of final products qualify as inputs for Modvat credit unless they fall within the specific exclusion for machinery, equipment, apparatus, tools, appliances or capital goods. Applying Rule 57A of the Central Excise Rules, 1944, the court treated felts, metal cloth, phosphor bronze, wire cloth, wire mesh and dandy cloth used in production as admissible inputs, because the exclusion did not extend to such manufacturing materials or consumable items. Credit of duty paid on those items was therefore allowed in favour of the assessee and against the revenue. Case-Laws Central Excise Mon, 22 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76720