https://www.taxtmi.com/caselaws?id=89281 Modvat credit under Rule 57Q of the Central Excise Rules, 1944 depended on whether each item had a direct nexus with the manufacturing process and participated in the production stream. Doctor blade was treated as eligible capital goods because it removed contamination from rollers and cylinders and had a sufficient connection with manufacture. Felts were also accepted as integral to moving wet paper through the machine and extracting excess water, giving them a direct role in production. Industrial leather belts, endless wires, patch wires and filter were treated as only driving or ancillary accessories without direct participation in manufacture, and credit was denied for those items. en-us Wed, 17 Jun 1998 00:00:00 +0530 Mon, 26 Sep 2011 10:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89281 Modvat credit under Rule 57Q of the Central Excise Rules, 1944 depended on whether each item had a direct nexus with the manufacturing process and participated in the production stream. Doctor blade was treated as eligible capital goods because it removed contamination from rollers and cylinders and had a sufficient connection with manufacture. Felts were also accepted as integral to moving wet paper through the machine and extracting excess water, giving them a direct role in production. Industrial leather belts, endless wires, patch wires and filter were treated as only driving or ancillary accessories without direct participation in manufacture, and credit was denied for those items. Case-Laws Central Excise Wed, 17 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89281