https://www.taxtmi.com/caselaws?id=88261 Emery cloth belt used only with rollers in a grinding or polishing assembly was treated as part of the machinery and not an excluded input for Modvat credit, because it could not be used independently and its abrasive function on rollers did not make the rollers its accessories. By contrast, emery paper used by hand as an abrasive tool for polishing and smoothing surfaces fell within the exclusion for tools used in processing goods, and its consumable character did not change that treatment. Credit was therefore admissible for the belt but not for the emery paper. en-us Mon, 27 Oct 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88261 Emery cloth belt used only with rollers in a grinding or polishing assembly was treated as part of the machinery and not an excluded input for Modvat credit, because it could not be used independently and its abrasive function on rollers did not make the rollers its accessories. By contrast, emery paper used by hand as an abrasive tool for polishing and smoothing surfaces fell within the exclusion for tools used in processing goods, and its consumable character did not change that treatment. Credit was therefore admissible for the belt but not for the emery paper. Case-Laws Central Excise Mon, 27 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88261