A device forms grooves or slits in a material web as it moves in a longitudinal direction. The method uses two porous peeling layers on opposite sides of a substrate to produce an ultra-thin substrate. A movable member in the form of a piston is connected to the webbing in the region of the belt anchor end. In a preferred embodiment, the telescopic bracket assembly for vehicle waste tanks is mounted onto an underside of a vehicle, so that it does not obstruct any functionalities of the vehicle.