https://www.taxtmi.com/caselaws?id=81735 Under Rule 57A, machine cloth, felt, wire mesh and similar paper-machine consumables were treated as eligible inputs because the exclusion for machines, machinery, equipment, apparatus, tools and appliances was read to cover complete functional articles, not consumable textile materials used in manufacture. Tariff classification and section notes were used to confirm that the disputed goods fell outside the machinery chapter and were consumable materials in paper production. MODVAT credit was therefore admissible. The demand to reverse the credit was also held time-barred, as the notice was issued after the credits were taken and no basis for extending limitation was shown. en-us Thu, 31 Oct 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81735 Under Rule 57A, machine cloth, felt, wire mesh and similar paper-machine consumables were treated as eligible inputs because the exclusion for machines, machinery, equipment, apparatus, tools and appliances was read to cover complete functional articles, not consumable textile materials used in manufacture. Tariff classification and section notes were used to confirm that the disputed goods fell outside the machinery chapter and were consumable materials in paper production. MODVAT credit was therefore admissible. The demand to reverse the credit was also held time-barred, as the notice was issued after the credits were taken and no basis for extending limitation was shown. Case-Laws Central Excise Thu, 31 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81735