https://www.taxtmi.com/caselaws?id=90403 Modvat credit was admissible on industrial tape used on PU foam sheets because the tape was treated as an input used in, or in relation to, manufacture under Rule 57A of the Central Excise Rules, 1944. The classification of the sheets under Chapter sub-heading 39.21 was accepted, and Chapter Note 10 of Chapter 39 did not exclude sheets merely because additional material was pasted on them to improve utility or durability. The tape was regarded as part of the manufacturing process and as supporting marketability, so disallowance of credit was unsustainable. en-us Fri, 27 Jun 1997 00:00:00 +0530 Fri, 07 Oct 2011 12:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90403 Modvat credit was admissible on industrial tape used on PU foam sheets because the tape was treated as an input used in, or in relation to, manufacture under Rule 57A of the Central Excise Rules, 1944. The classification of the sheets under Chapter sub-heading 39.21 was accepted, and Chapter Note 10 of Chapter 39 did not exclude sheets merely because additional material was pasted on them to improve utility or durability. The tape was regarded as part of the manufacturing process and as supporting marketability, so disallowance of credit was unsustainable. Case-Laws Central Excise Fri, 27 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90403