https://www.taxtmi.com/caselaws?id=2715 Cenvat credit on wire cloth, wire mesh and felt used in paper manufacture was held admissible because these materials were essential to the production process and not confined to merely dragging water. The denial that they were neither capital goods nor directly used in manufacture was rejected, as the materials were treated as inputs under Rule 57A or as spares and components under Rule 57Q. The Tribunal followed the earlier High Court ruling on the same question and accepted credit on such replaceable goods used in the paper manufacturing process. en-us Fri, 23 Feb 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2715 Cenvat credit on wire cloth, wire mesh and felt used in paper manufacture was held admissible because these materials were essential to the production process and not confined to merely dragging water. The denial that they were neither capital goods nor directly used in manufacture was rejected, as the materials were treated as inputs under Rule 57A or as spares and components under Rule 57Q. The Tribunal followed the earlier High Court ruling on the same question and accepted credit on such replaceable goods used in the paper manufacturing process. Case-Laws Central Excise Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2715