https://www.taxtmi.com/caselaws?id=86475 Wire and felt used in a paper-making machine were treated as eligible Modvat inputs under Rule 57A because they were replaceable goods employed in relation to the manufacture of paper. The exclusion in clause (i) of the Explanation did not apply merely because the articles also functioned as parts of machinery. The stated principle is that goods used in the manufacturing process remain admissible for Modvat credit unless they are expressly covered by the exclusion clause. 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 and felt used in a paper-making machine were treated as eligible Modvat inputs under Rule 57A because they were replaceable goods employed in relation to the manufacture of paper. The exclusion in clause (i) of the Explanation did not apply merely because the articles also functioned as parts of machinery. The stated principle is that goods used in the manufacturing process remain admissible for Modvat credit unless they are expressly covered by the exclusion clause. Case-Laws Central Excise Fri, 19 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86475