https://www.taxtmi.com/caselaws?id=91522 Under Rule 57A, inputs are excluded from Modvat credit only if they themselves function as machinery, apparatus, tools, or similar items used in production or processing. Hylam sheets and aluminium clad laminates, used as protective covers, were treated as eligible inputs because they did not themselves bring about any change in the manufactured goods. Silver halide film, aluminium slurry and diamond paste were likewise treated as technical necessities for manufacture of printed circuit boards rather than excluded items. The disputed inputs were therefore regarded as eligible for credit, and the assessee obtained relief on the substantive Modvat issue. en-us Tue, 18 Jun 1996 00:00:00 +0530 Tue, 18 Oct 2011 17:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91522 Under Rule 57A, inputs are excluded from Modvat credit only if they themselves function as machinery, apparatus, tools, or similar items used in production or processing. Hylam sheets and aluminium clad laminates, used as protective covers, were treated as eligible inputs because they did not themselves bring about any change in the manufactured goods. Silver halide film, aluminium slurry and diamond paste were likewise treated as technical necessities for manufacture of printed circuit boards rather than excluded items. The disputed inputs were therefore regarded as eligible for credit, and the assessee obtained relief on the substantive Modvat issue. Case-Laws Central Excise Tue, 18 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91522