https://www.taxtmi.com/caselaws?id=80606 Wire mesh and industrial cloth used in paper manufacture were treated as part of the manufacturing apparatus because they were attached to the paper machine and performed a specific moisture-removal function; they therefore fell within the exclusion for machinery, equipment or appliances and did not qualify as inputs for Modvat credit under Rule 57A. Where credit had been wrongly availed, and no suppression, wilful misstatement or fraud was alleged, recovery was subject to the six-month limitation applicable to duty demands under Section 11A, notwithstanding the later amendment to the Modvat recovery provision. The substantive credit issue favoured the Revenue, while the limitation issue favoured the assessee. en-us Fri, 30 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80606 Wire mesh and industrial cloth used in paper manufacture were treated as part of the manufacturing apparatus because they were attached to the paper machine and performed a specific moisture-removal function; they therefore fell within the exclusion for machinery, equipment or appliances and did not qualify as inputs for Modvat credit under Rule 57A. Where credit had been wrongly availed, and no suppression, wilful misstatement or fraud was alleged, recovery was subject to the six-month limitation applicable to duty demands under Section 11A, notwithstanding the later amendment to the Modvat recovery provision. The substantive credit issue favoured the Revenue, while the limitation issue favoured the assessee. Case-Laws Central Excise Fri, 30 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80606