https://www.taxtmi.com/caselaws?id=84832 Grease proof paper used on a conveyor to prevent polyurethane foam from sticking, and discarded after use, was treated as an eligible Modvat input because it was a technical necessity in the manufacturing process and operated as a barrier directly connected with manufacture. The rule was applied on the basis that goods used in or in relation to manufacture need not form part of the finished product. The paper also did not fall within the excluded categories in the explanation to Rule 57A, so its exclusion by the lower authorities was not sustainable. en-us Fri, 25 Aug 1995 00:00:00 +0530 Mon, 01 Aug 2011 10:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84832 Grease proof paper used on a conveyor to prevent polyurethane foam from sticking, and discarded after use, was treated as an eligible Modvat input because it was a technical necessity in the manufacturing process and operated as a barrier directly connected with manufacture. The rule was applied on the basis that goods used in or in relation to manufacture need not form part of the finished product. The paper also did not fall within the excluded categories in the explanation to Rule 57A, so its exclusion by the lower authorities was not sustainable. Case-Laws Central Excise Fri, 25 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84832