https://www.taxtmi.com/caselaws?id=88696 A membrane filter disc used in pharmaceutical manufacture was treated as an eligible input under Rule 57A of the Central Excise Rules, 1944 because it formed an integral part of the filter assembly and could not perform the filtration process independently. The exclusion clause was held not to apply, as the disc was not one of the items specifically covered and was analogous to a component essential to the functioning of the larger equipment. The disputed item was therefore regarded as input, not excluded filter equipment, and eligibility was recognised in favour of the assessee. en-us Thu, 02 Jan 1997 00:00:00 +0530 Tue, 20 Sep 2011 16:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88696 A membrane filter disc used in pharmaceutical manufacture was treated as an eligible input under Rule 57A of the Central Excise Rules, 1944 because it formed an integral part of the filter assembly and could not perform the filtration process independently. The exclusion clause was held not to apply, as the disc was not one of the items specifically covered and was analogous to a component essential to the functioning of the larger equipment. The disputed item was therefore regarded as input, not excluded filter equipment, and eligibility was recognised in favour of the assessee. Case-Laws Central Excise Thu, 02 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88696