https://www.taxtmi.com/caselaws?id=82887 Silica coated release paper used in lamination was treated as an eligible input for Modvat credit under Rule 57A because an input need only be used in relation to manufacture, not form an integral part of the final product. The department produced no material showing that the paper was regarded as an appliance or equipment in technical or commercial parlance, and its treatment as paper for customs purposes did not trigger the exclusion clause. On that reasoning, the release paper was not within the excluded category and the credit claim was upheld on merits. en-us Wed, 06 Feb 1991 00:00:00 +0530 Thu, 07 Jul 2011 18:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82887 Silica coated release paper used in lamination was treated as an eligible input for Modvat credit under Rule 57A because an input need only be used in relation to manufacture, not form an integral part of the final product. The department produced no material showing that the paper was regarded as an appliance or equipment in technical or commercial parlance, and its treatment as paper for customs purposes did not trigger the exclusion clause. On that reasoning, the release paper was not within the excluded category and the credit claim was upheld on merits. Case-Laws Central Excise Wed, 06 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82887