https://www.taxtmi.com/caselaws?id=170399 Teflon-coated glass fabric belt used to manufacture heritage flakes was treated as having an essential functional nexus with the manufacturing process, because it provided a non-stick, heat-resistant surface on which the material was processed and released. The majority viewed it as a replaceable consumable participating in manufacture and falling within the wider expression "used in relation to manufacture", while the contrary view treated it as a mere carrier excluded as machinery or equipment. The third member agreed with the majority that it formed part of the manufacturing plant, so Modvat credit was allowable and the orders denying credit were set aside. en-us Mon, 23 Jan 2012 00:00:00 +0530 Tue, 26 May 2015 16:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170399 Teflon-coated glass fabric belt used to manufacture heritage flakes was treated as having an essential functional nexus with the manufacturing process, because it provided a non-stick, heat-resistant surface on which the material was processed and released. The majority viewed it as a replaceable consumable participating in manufacture and falling within the wider expression "used in relation to manufacture", while the contrary view treated it as a mere carrier excluded as machinery or equipment. The third member agreed with the majority that it formed part of the manufacturing plant, so Modvat credit was allowable and the orders denying credit were set aside. Case-Laws Central Excise Mon, 23 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170399