https://www.taxtmi.com/caselaws?id=170399 The majority order held that the Teflon-coated belts used in the manufacturing process of 'heritage flakes' are considered inputs eligible for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The belts were deemed essential for the final product to come into existence, similar to other materials recognized as inputs in previous decisions. Despite a dissenting opinion stating the belts function as carriers, the majority concluded they participate in the manufacturing process, overturning the lower appellate authority's decision and allowing the appeals. 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 The majority order held that the Teflon-coated belts used in the manufacturing process of 'heritage flakes' are considered inputs eligible for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The belts were deemed essential for the final product to come into existence, similar to other materials recognized as inputs in previous decisions. Despite a dissenting opinion stating the belts function as carriers, the majority concluded they participate in the manufacturing process, overturning the lower appellate authority's decision and allowing the appeals. Case-Laws Central Excise Mon, 23 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170399