https://www.taxtmi.com/caselaws?id=85428 Release paper used to transfer plastisol onto fabric and impart the required finish in coated leather fabric manufacture was treated as an eligible Modvat input under Rule 57A. Its repeated use four to five times did not make it an apparatus, instrument, or conveyor-like device, because it still performed a necessary manufacturing role and contributed to the end product. On that reasoning, repeat usability alone did not exclude it from input credit, and Modvat credit was available. en-us Tue, 23 Apr 1996 00:00:00 +0530 Fri, 05 Aug 2011 10:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85428 Release paper used to transfer plastisol onto fabric and impart the required finish in coated leather fabric manufacture was treated as an eligible Modvat input under Rule 57A. Its repeated use four to five times did not make it an apparatus, instrument, or conveyor-like device, because it still performed a necessary manufacturing role and contributed to the end product. On that reasoning, repeat usability alone did not exclude it from input credit, and Modvat credit was available. Case-Laws Central Excise Tue, 23 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85428