https://www.taxtmi.com/caselaws?id=86474 Rule 57A of the Central Excise Rules was applied broadly to allow Modvat credit for materials used in relation to paper manufacture, including water-purifying and demineralising chemicals needed for the technological process, felts, wire cloth, dandy cover and similar fabrics, and parts fitted into machinery used in manufacture. The exclusion for complete machines, machinery, equipment and appliances was held not to extend to their parts. Cleaning agents used only for cleaning felts and removing impurities were treated as maintenance materials rather than eligible inputs, so credit was denied for those items. The principal position was therefore that inputs having an essential manufacturing function qualified, while purely cleaning or maintenance materials did not. en-us Thu, 18 Jul 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86474 Rule 57A of the Central Excise Rules was applied broadly to allow Modvat credit for materials used in relation to paper manufacture, including water-purifying and demineralising chemicals needed for the technological process, felts, wire cloth, dandy cover and similar fabrics, and parts fitted into machinery used in manufacture. The exclusion for complete machines, machinery, equipment and appliances was held not to extend to their parts. Cleaning agents used only for cleaning felts and removing impurities were treated as maintenance materials rather than eligible inputs, so credit was denied for those items. The principal position was therefore that inputs having an essential manufacturing function qualified, while purely cleaning or maintenance materials did not. Case-Laws Central Excise Thu, 18 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86474