https://www.taxtmi.com/caselaws?id=81849 Modvat credit was treated as admissible on coated abrasive paper used for polishing plywood because it was not a machine, tool, appliance or other excluded item under the Explanation to Rule 57A, and the earlier view allowing similar credit was followed. Credit was also allowed on hoop iron used to pack plywood, as packaging material falls within the scope of inputs and packing was regarded as an incidental process connected with manufacture. On both issues, the exclusion clauses were held inapplicable, resulting in credit being upheld for the polishing material and the packaging material. en-us Thu, 23 Apr 1992 00:00:00 +0530 Wed, 29 Jun 2011 12:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81849 Modvat credit was treated as admissible on coated abrasive paper used for polishing plywood because it was not a machine, tool, appliance or other excluded item under the Explanation to Rule 57A, and the earlier view allowing similar credit was followed. Credit was also allowed on hoop iron used to pack plywood, as packaging material falls within the scope of inputs and packing was regarded as an incidental process connected with manufacture. On both issues, the exclusion clauses were held inapplicable, resulting in credit being upheld for the polishing material and the packaging material. Case-Laws Central Excise Thu, 23 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81849