https://www.taxtmi.com/caselaws?id=83263 Grinding belts used to clean and polish handtools before nickel plating were treated as excluded items under Rule 57A because their functional role was that of a tool or contrivance used in the manufacturing process, not an admissible input. The analysis focused on the item's use in relation to manufacture and the exclusion of machines, machinery, equipment, tools or appliances under the Modvat scheme. Reliance on other authorities was considered inapposite, as the decisive question was the commercial and functional character of the grinding belt. Modvat credit was therefore not admissible. en-us Fri, 20 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 12:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83263 Grinding belts used to clean and polish handtools before nickel plating were treated as excluded items under Rule 57A because their functional role was that of a tool or contrivance used in the manufacturing process, not an admissible input. The analysis focused on the item's use in relation to manufacture and the exclusion of machines, machinery, equipment, tools or appliances under the Modvat scheme. Reliance on other authorities was considered inapposite, as the decisive question was the commercial and functional character of the grinding belt. Modvat credit was therefore not admissible. Case-Laws Central Excise Fri, 20 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83263