https://www.taxtmi.com/caselaws?id=94330 Roller composition made of gelatine and animal glue, used in printing and lacquering tin sheets, was treated as a consumable input eligible for Modvat credit because it was periodically removed and replaced during the manufacturing process. The contention that it formed part of the printing machinery was rejected as it was not established to be a machinery component. As the dispute depended on factual appreciation of the item's use, no question of law arose for reference, and the reference application was dismissed, leaving the Modvat treatment undisturbed. en-us Fri, 29 Mar 1996 00:00:00 +0530 Mon, 21 Nov 2011 16:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94330 Roller composition made of gelatine and animal glue, used in printing and lacquering tin sheets, was treated as a consumable input eligible for Modvat credit because it was periodically removed and replaced during the manufacturing process. The contention that it formed part of the printing machinery was rejected as it was not established to be a machinery component. As the dispute depended on factual appreciation of the item's use, no question of law arose for reference, and the reference application was dismissed, leaving the Modvat treatment undisturbed. Case-Laws Central Excise Fri, 29 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94330