https://www.taxtmi.com/caselaws?id=88840 Modvat credit under Rule 57A was considered available on coated abrasive paper used for polishing plywood. The Tribunal treated the material as an input used in relation to manufacture, and noted that it was not known in the market as a tool. Relying on earlier decisions that had allowed credit on similar materials, it found no basis to deny eligibility. Modvat credit was therefore held admissible on coated abrasive paper, and the Revenue's challenge failed. en-us Mon, 27 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 16:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88840 Modvat credit under Rule 57A was considered available on coated abrasive paper used for polishing plywood. The Tribunal treated the material as an input used in relation to manufacture, and noted that it was not known in the market as a tool. Relying on earlier decisions that had allowed credit on similar materials, it found no basis to deny eligibility. Modvat credit was therefore held admissible on coated abrasive paper, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 27 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88840