https://www.taxtmi.com/caselaws?id=103640 Endless felts used in the manufacture of asbestos pipes were treated as eligible Modvat inputs under Rule 57A of the Central Excise Rules, 1944, because earlier Tribunal decisions had already held that felt and similar materials used in the manufacturing process qualify for such credit. The Tribunal applied those precedents to the goods in issue and held that the question was no longer res integra. The Revenue's contention that the felts were machinery items outside Rule 57A and, if relevant at all, covered only by Rule 57Q, was rejected; the claim to credit under Rule 57A was accepted. en-us Tue, 04 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 11:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103640 Endless felts used in the manufacture of asbestos pipes were treated as eligible Modvat inputs under Rule 57A of the Central Excise Rules, 1944, because earlier Tribunal decisions had already held that felt and similar materials used in the manufacturing process qualify for such credit. The Tribunal applied those precedents to the goods in issue and held that the question was no longer res integra. The Revenue's contention that the felts were machinery items outside Rule 57A and, if relevant at all, covered only by Rule 57Q, was rejected; the claim to credit under Rule 57A was accepted. Case-Laws Central Excise Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103640