https://www.taxtmi.com/caselaws?id=87298 Modvat credit is admissible for an emery cloth belt designed solely for use with rollers as part of a grinding or polishing assembly. Its inability to function independently and its use in relation to manufacture prevent its treatment as an excluded input. Conversely, emery paper used manually to create an abrasive or polishing effect is a tool in ordinary commercial understanding and falls within the excluded category, irrespective of whether it is consumable or non-consumable or how it is tariff-classified. Credit is therefore available for the machine-integrated belt but unavailable for the hand-used emery paper. en-us Wed, 24 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 11:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87298 Modvat credit is admissible for an emery cloth belt designed solely for use with rollers as part of a grinding or polishing assembly. Its inability to function independently and its use in relation to manufacture prevent its treatment as an excluded input. Conversely, emery paper used manually to create an abrasive or polishing effect is a tool in ordinary commercial understanding and falls within the excluded category, irrespective of whether it is consumable or non-consumable or how it is tariff-classified. Credit is therefore available for the machine-integrated belt but unavailable for the hand-used emery paper. Case-Laws Central Excise Wed, 24 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87298