https://www.taxtmi.com/caselaws?id=82733 Release paper used in the manufacture of PVC coated fabrics was treated as an input eligible for Modvat credit under Rule 57A because it performed a role in the transfer process and some material from it entered the product stream. It was not regarded as a mere release medium, apparatus, or appliance falling within the exclusion in the Explanation to Rule 57A. On that basis, the claim for credit was accepted in favour of the assessee. en-us Mon, 26 Aug 1991 00:00:00 +0530 Thu, 07 Jul 2011 10:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82733 Release paper used in the manufacture of PVC coated fabrics was treated as an input eligible for Modvat credit under Rule 57A because it performed a role in the transfer process and some material from it entered the product stream. It was not regarded as a mere release medium, apparatus, or appliance falling within the exclusion in the Explanation to Rule 57A. On that basis, the claim for credit was accepted in favour of the assessee. Case-Laws Central Excise Mon, 26 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82733