https://www.taxtmi.com/caselaws?id=105045 Abrasive grinding belts and work rolls/back-up rolls used to remove iron oxide and press cold rolled strips were treated as inputs used in and in relation to manufacture under Rule 57A of the Central Excise Rules, 1944. Their operation through machinery did not, by itself, bring them within the exclusion for tools or parts of machinery. As their essential production role was established and they were not shown to be tools in the ordinary sense or disqualified machinery parts, they qualified for Modvat credit. en-us Tue, 25 Feb 1997 00:00:00 +0530 Fri, 02 Mar 2012 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105045 Abrasive grinding belts and work rolls/back-up rolls used to remove iron oxide and press cold rolled strips were treated as inputs used in and in relation to manufacture under Rule 57A of the Central Excise Rules, 1944. Their operation through machinery did not, by itself, bring them within the exclusion for tools or parts of machinery. As their essential production role was established and they were not shown to be tools in the ordinary sense or disqualified machinery parts, they qualified for Modvat credit. Case-Laws Central Excise Tue, 25 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105045