https://www.taxtmi.com/caselaws?id=95543 Release paper used in the manufacture of PVC coated fabrics and vinyl floor coverings was treated as an input used in or in relation to manufacture, not as an apparatus or instrument. Following earlier Tribunal decisions on transfer of plastisol and lamination processes, the material was regarded as necessary for obtaining the finished product. Modvat credit under Rule 57A was therefore admissible, and the Revenue's challenge failed. en-us Mon, 18 Oct 1999 00:00:00 +0530 Tue, 13 Dec 2011 13:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95543 Release paper used in the manufacture of PVC coated fabrics and vinyl floor coverings was treated as an input used in or in relation to manufacture, not as an apparatus or instrument. Following earlier Tribunal decisions on transfer of plastisol and lamination processes, the material was regarded as necessary for obtaining the finished product. Modvat credit under Rule 57A was therefore admissible, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 18 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95543