https://www.taxtmi.com/caselaws?id=82627 Hylam sheets used only as a protective backing during drilling of copper clad laminations were held not to fall within the exclusion in Explanation (i) to Rule 57A of the Central Excise Rules, 1944. The exclusion applies to machines, tools, equipment and similar items that themselves produce, process or change goods in or in relation to manufacture. Because the sheets merely prevented burring and assisted precise drilling without themselves performing any manufacturing or processing function, they were not excluded from the definition of inputs. They were therefore eligible for Modvat credit. en-us Wed, 30 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 13:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82627 Hylam sheets used only as a protective backing during drilling of copper clad laminations were held not to fall within the exclusion in Explanation (i) to Rule 57A of the Central Excise Rules, 1944. The exclusion applies to machines, tools, equipment and similar items that themselves produce, process or change goods in or in relation to manufacture. Because the sheets merely prevented burring and assisted precise drilling without themselves performing any manufacturing or processing function, they were not excluded from the definition of inputs. They were therefore eligible for Modvat credit. Case-Laws Central Excise Wed, 30 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82627