https://www.taxtmi.com/caselaws?id=82037 Sand paper mounted on sanding drums in plywood manufacture was treated as an accessory or tool of the sanding machine, not as an input used in or in relation to manufacture under MODVAT Rule 57A. Because machinery, equipment and their functional parts fall outside the MODVAT scheme, the Tribunal held that an item serving only to make the machine operate for finishing and smoothing the product is excluded from credit. MODVAT credit on sand paper was therefore disallowed and the Revenue's position was upheld. en-us Wed, 12 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 15:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82037 Sand paper mounted on sanding drums in plywood manufacture was treated as an accessory or tool of the sanding machine, not as an input used in or in relation to manufacture under MODVAT Rule 57A. Because machinery, equipment and their functional parts fall outside the MODVAT scheme, the Tribunal held that an item serving only to make the machine operate for finishing and smoothing the product is excluded from credit. MODVAT credit on sand paper was therefore disallowed and the Revenue's position was upheld. Case-Laws Central Excise Wed, 12 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82037