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<h1>Dismissed appeal due to essential inputs for manufacturing and failure to address credit on price tag.</h1> The appeal was dismissed as the key cases and price tags provided with suitcases were considered essential inputs for manufacturing, with the key case ... Modvat The appeal addressed whether key cases and price tags supplied with suitcases are considered inputs for manufacturing. The key case is deemed necessary as the suitcase cannot be bought separately without it. The Collector (Appeals) did not address the credit taken on the price tag, leading to an incomplete order. The appeal was dismissed.