https://www.taxtmi.com/caselaws?id=83441 Modvat credit was held admissible on release paper used in manufacturing artificial leather cloth because the paper functioned as a transfer medium for plastisol and not as part of machinery. On that basis, the Tribunal upheld the credit claim and rejected the Collector's reference application. en-us Mon, 24 May 1993 00:00:00 +0530 Wed, 13 Jul 2011 15:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83441 Modvat credit was held admissible on release paper used in manufacturing artificial leather cloth because the paper functioned as a transfer medium for plastisol and not as part of machinery. On that basis, the Tribunal upheld the credit claim and rejected the Collector's reference application. Case-Laws Central Excise Mon, 24 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83441