https://www.taxtmi.com/caselaws?id=114119 The Tribunal allowed the appeal, granting Modvat credit for polythene sheets used in manufacturing Electrical Insulators. Despite the sheets not directly becoming part of the final product, they were deemed crucial in preventing cracks in pugs, ensuring the suitability of the insulators. The decision emphasized the broader interpretation of eligible inputs under Rule 57A, recognizing the importance of materials contributing to the manufacturing process, even if not physically integrated into the end product. en-us Thu, 09 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 13:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114119 The Tribunal allowed the appeal, granting Modvat credit for polythene sheets used in manufacturing Electrical Insulators. Despite the sheets not directly becoming part of the final product, they were deemed crucial in preventing cracks in pugs, ensuring the suitability of the insulators. The decision emphasized the broader interpretation of eligible inputs under Rule 57A, recognizing the importance of materials contributing to the manufacturing process, even if not physically integrated into the end product. Case-Laws Central Excise Thu, 09 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114119