https://www.taxtmi.com/caselaws?id=99363 Filter pads or mesh used in gelatine manufacture were treated as eligible inputs for Modvat credit under Rule 57A because materials such as wire mesh, wire cloth and felts, though used in the manufacturing process and periodically replaced, were regarded as parts of machinery and not covered by the exclusion in the Rule 57A explanation. The Tribunal followed the larger bench view approved by the Patna HC that a filtering function alone does not disqualify such materials from input status. On that reasoning, denial of Modvat credit was unsustainable. en-us Fri, 08 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 11:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99363 Filter pads or mesh used in gelatine manufacture were treated as eligible inputs for Modvat credit under Rule 57A because materials such as wire mesh, wire cloth and felts, though used in the manufacturing process and periodically replaced, were regarded as parts of machinery and not covered by the exclusion in the Rule 57A explanation. The Tribunal followed the larger bench view approved by the Patna HC that a filtering function alone does not disqualify such materials from input status. On that reasoning, denial of Modvat credit was unsustainable. Case-Laws Central Excise Fri, 08 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99363