https://www.taxtmi.com/caselaws?id=80430 The appeal was allowed as the application of anti-rust and anti-corrosion oil on finished tools was deemed essential for preserving the tools before entering the market stream. The oil application was considered incidental and ancillary to the manufacture of the tools, making it eligible for MODVAT credit. The Supreme Court precedent established that processes necessary for making a product marketable are part of the manufacturing process, and materials required for this purpose are component parts of the end product. Consequently, the impugned order was set aside, and the appellants' appeal was successful. en-us Wed, 03 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 17:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80430 The appeal was allowed as the application of anti-rust and anti-corrosion oil on finished tools was deemed essential for preserving the tools before entering the market stream. The oil application was considered incidental and ancillary to the manufacture of the tools, making it eligible for MODVAT credit. The Supreme Court precedent established that processes necessary for making a product marketable are part of the manufacturing process, and materials required for this purpose are component parts of the end product. Consequently, the impugned order was set aside, and the appellants' appeal was successful. Case-Laws Central Excise Wed, 03 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80430