https://www.taxtmi.com/caselaws?id=97975 Interleaving kraft paper used during coiling and recoiling of stainless steel strips prevents friction, scratches and defects and maintains final-product quality. It therefore qualifies as a material used in or in relation to manufacture under Rule 57A of the Central Excise Rules, making it eligible for Modvat credit. The exclusion for machines, machinery, plant, equipment, apparatus, tools and appliances does not cover consumable process material that is not a production device. Accordingly, kraft paper used as interleaving material remains an eligible input rather than excluded equipment or an appliance. 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 coiling and recoiling of stainless steel strips prevents friction, scratches and defects and maintains final-product quality. It therefore qualifies as a material used in or in relation to manufacture under Rule 57A of the Central Excise Rules, making it eligible for Modvat credit. The exclusion for machines, machinery, plant, equipment, apparatus, tools and appliances does not cover consumable process material that is not a production device. Accordingly, kraft paper used as interleaving material remains an eligible input rather than excluded equipment or an appliance. Case-Laws Central Excise Fri, 27 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97975