https://www.taxtmi.com/caselaws?id=86650 A teflon-coated glass fabric belt used in the manufacturing process was held not to qualify for Modvat credit under Rule 57A because its primary function was to convey material through production. The non-sticky, smooth coating assisted release of the product, but that feature was incidental and did not make the belt an input participating in manufacture. The item was treated as more akin to plant or transport equipment than to inputs such as felts or wire mesh that substantively form part of the manufacturing process. Credit was therefore not admissible. en-us Wed, 19 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86650 A teflon-coated glass fabric belt used in the manufacturing process was held not to qualify for Modvat credit under Rule 57A because its primary function was to convey material through production. The non-sticky, smooth coating assisted release of the product, but that feature was incidental and did not make the belt an input participating in manufacture. The item was treated as more akin to plant or transport equipment than to inputs such as felts or wire mesh that substantively form part of the manufacturing process. Credit was therefore not admissible. Case-Laws Central Excise Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86650