https://www.taxtmi.com/caselaws?id=86475 Wire, felt, wire mesh and similar replaceable goods used in the paper-making process qualify as inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944. Their function in manufacturing paper brings them within the scope of goods used in or in relation to manufacture. Use as machinery parts does not by itself trigger the exclusion in clause (i) of the Explanation to Rule 57A. The exclusion applies only where the goods are expressly covered by it; consequently, wire and felt remain eligible for Modvat credit. en-us Fri, 19 Jul 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86475 Wire, felt, wire mesh and similar replaceable goods used in the paper-making process qualify as inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944. Their function in manufacturing paper brings them within the scope of goods used in or in relation to manufacture. Use as machinery parts does not by itself trigger the exclusion in clause (i) of the Explanation to Rule 57A. The exclusion applies only where the goods are expressly covered by it; consequently, wire and felt remain eligible for Modvat credit. Case-Laws Central Excise Fri, 19 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86475