https://www.taxtmi.com/caselaws?id=91905 Turret liner used to protect plies during tyre manufacture was treated as an input for duty credit under Rule 57A because it was used in or in relation to manufacture and was necessary to ensure defect-free production. As it did not fall within any excluded category under Rule 57A, the goods qualified for input credit of duty paid. The appeal was dismissed. en-us Wed, 14 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 17:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91905 Turret liner used to protect plies during tyre manufacture was treated as an input for duty credit under Rule 57A because it was used in or in relation to manufacture and was necessary to ensure defect-free production. As it did not fall within any excluded category under Rule 57A, the goods qualified for input credit of duty paid. The appeal was dismissed. Case-Laws Central Excise Wed, 14 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91905