https://www.taxtmi.com/caselaws?id=88526 Wire mesh and felts were treated as eligible inputs for Modvat credit under Rule 57A because they were used in or in relation to the manufacture of paper and paper boards and did not fall within the exclusion clause in the explanation to the rule. The Tribunal followed its earlier decision in the assessee's own case and the Larger Bench view on the same question, and concluded that credit was admissible. en-us Fri, 06 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 14:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88526 Wire mesh and felts were treated as eligible inputs for Modvat credit under Rule 57A because they were used in or in relation to the manufacture of paper and paper boards and did not fall within the exclusion clause in the explanation to the rule. The Tribunal followed its earlier decision in the assessee's own case and the Larger Bench view on the same question, and concluded that credit was admissible. Case-Laws Central Excise Fri, 06 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88526