https://www.taxtmi.com/caselaws?id=264264 Synthetic Filter Cloth and Asbestos Mill Board used in the production process were held not to qualify as "inputs" for MODVAT credit under Rule 57A because the rule's Explanation excluded machines, machinery, plant, equipment, apparatus, tools and appliances used for producing or processing goods. Items forming part of the plant and machinery system fell within that exclusion, even if used in manufacture. The MODVAT scheme was required to be applied strictly, and its scope could not be expanded by liberal construction or by adding words to the rule. As a result, credit was not admissible on such excluded items. en-us Fri, 27 Feb 2015 00:00:00 +0530 Mon, 12 Oct 2015 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264264 Synthetic Filter Cloth and Asbestos Mill Board used in the production process were held not to qualify as "inputs" for MODVAT credit under Rule 57A because the rule's Explanation excluded machines, machinery, plant, equipment, apparatus, tools and appliances used for producing or processing goods. Items forming part of the plant and machinery system fell within that exclusion, even if used in manufacture. The MODVAT scheme was required to be applied strictly, and its scope could not be expanded by liberal construction or by adding words to the rule. As a result, credit was not admissible on such excluded items. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264264