https://www.taxtmi.com/caselaws?id=97975 The High Court overturned the Tribunal's decision and held that interleaving kraft paper used in the manufacturing of stainless steel strips qualifies as an input under Rule 57A of the Central Excise Rules. The Court emphasized the paper's essential role in maintaining product quality and rejected the argument that it should be classified as equipment or appliance. As a result, the assessee was granted the benefit of MODVAT credit for the kraft paper. 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 The High Court overturned the Tribunal's decision and held that interleaving kraft paper used in the manufacturing of stainless steel strips qualifies as an input under Rule 57A of the Central Excise Rules. The Court emphasized the paper's essential role in maintaining product quality and rejected the argument that it should be classified as equipment or appliance. As a result, the assessee was granted the benefit of MODVAT credit for the kraft paper. Case-Laws Central Excise Fri, 27 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97975