https://www.taxtmi.com/caselaws?id=109065 Credit under Rule 57Q required a direct functional nexus with manufacture. Cutters used only to cut finished, marketable leather cloth after manufacture were outside the manufacturing process, so credit on them was not admissible. Humidifier and digital counter used in relation to cotton fabric also failed, because cotton fabric was not a notified intermediate product at the relevant time. By contrast, goods used in processes leading to manufacture, or for trimming, uniformity and quality inspection with the manufacturing flow, were treated as eligible, so credit on those items was admissible. en-us Mon, 18 Aug 2003 00:00:00 +0530 Thu, 05 Apr 2012 16:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109065 Credit under Rule 57Q required a direct functional nexus with manufacture. Cutters used only to cut finished, marketable leather cloth after manufacture were outside the manufacturing process, so credit on them was not admissible. Humidifier and digital counter used in relation to cotton fabric also failed, because cotton fabric was not a notified intermediate product at the relevant time. By contrast, goods used in processes leading to manufacture, or for trimming, uniformity and quality inspection with the manufacturing flow, were treated as eligible, so credit on those items was admissible. Case-Laws Central Excise Mon, 18 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109065