https://www.taxtmi.com/caselaws?id=74908 Tool kits supplied with mopeds were not eligible inputs for Modvat credit because they were bought-out, duty-paid items received as such, underwent no process in the factory, and were merely supplied with the finished mopeds. The controlling test was whether the item was used in or in relation to manufacture, and these tool kits neither participated in the manufacturing process nor formed an integral part of the moped. On that basis, they could not be treated as inputs under Rule 57A, and credit was not available. en-us Thu, 06 Apr 1989 00:00:00 +0530 Mon, 13 Jun 2011 12:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74908 Tool kits supplied with mopeds were not eligible inputs for Modvat credit because they were bought-out, duty-paid items received as such, underwent no process in the factory, and were merely supplied with the finished mopeds. The controlling test was whether the item was used in or in relation to manufacture, and these tool kits neither participated in the manufacturing process nor formed an integral part of the moped. On that basis, they could not be treated as inputs under Rule 57A, and credit was not available. Case-Laws Central Excise Thu, 06 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74908