https://www.taxtmi.com/caselaws?id=45899 Kraft paper used within the factory for interleaving stainless steel strips and coils during repeated coiling and recoiling operations was treated as an input used in relation to manufacture under Rule 57A of the Central Excise Rules. Because it prevented direct contact, friction, defects and corrosion, and helped preserve the quality and brightness of the final product, it fell within the manufacturing process and outside the rule's exclusions. The paper was also not machinery, plant, equipment, apparatus, tool or appliance, as those terms apply to items not themselves consumed in manufacture. The questions were answered in favour of the assessee. en-us Mon, 27 Nov 2000 00:00:00 +0530 Wed, 14 Jul 2010 14:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45899 Kraft paper used within the factory for interleaving stainless steel strips and coils during repeated coiling and recoiling operations was treated as an input used in relation to manufacture under Rule 57A of the Central Excise Rules. Because it prevented direct contact, friction, defects and corrosion, and helped preserve the quality and brightness of the final product, it fell within the manufacturing process and outside the rule's exclusions. The paper was also not machinery, plant, equipment, apparatus, tool or appliance, as those terms apply to items not themselves consumed in manufacture. The questions were answered in favour of the assessee. Case-Laws Central Excise Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45899