https://www.taxtmi.com/caselaws?id=97975 Interleaving kraft paper used during cold rolling and recoiling of stainless steel strips was treated as an input used in or in relation to manufacture under Rule 57A of the Central Excise Rules, because it was used at every stage to prevent friction, scratches and defects and to maintain product quality. The paper was not regarded as machinery, plant, equipment, apparatus, tools or appliances, since it was a consumable material forming part of the manufacturing process rather than a production device. The note therefore states that such paper falls within the input definition and outside the exclusion, making Modvat credit available. en-us Fri, 27 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 17:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97975 Interleaving kraft paper used during cold rolling and recoiling of stainless steel strips was treated as an input used in or in relation to manufacture under Rule 57A of the Central Excise Rules, because it was used at every stage to prevent friction, scratches and defects and to maintain product quality. The paper was not regarded as machinery, plant, equipment, apparatus, tools or appliances, since it was a consumable material forming part of the manufacturing process rather than a production device. The note therefore states that such paper falls within the input definition and outside the exclusion, making Modvat credit available. Case-Laws Central Excise Fri, 27 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97975