https://www.taxtmi.com/caselaws?id=46744 Wire mesh and woollen felts used in paper-making machinery were treated as inputs under Rule 57A because the phrase "in relation to" manufacture extends Modvat credit to goods integrally connected with the manufacturing process, even if they do not become part of the finished product. The exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances was read as applying to self-contained machines or complete units, not to replaceable parts merely used in machinery. On that basis, the items were held to qualify as admissible inputs and were not covered by the exclusion. en-us Thu, 20 Jun 2002 00:00:00 +0530 Fri, 23 Jul 2010 16:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46744 Wire mesh and woollen felts used in paper-making machinery were treated as inputs under Rule 57A because the phrase "in relation to" manufacture extends Modvat credit to goods integrally connected with the manufacturing process, even if they do not become part of the finished product. The exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances was read as applying to self-contained machines or complete units, not to replaceable parts merely used in machinery. On that basis, the items were held to qualify as admissible inputs and were not covered by the exclusion. Case-Laws Central Excise Thu, 20 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46744