https://www.taxtmi.com/caselaws?id=81723 Modvat credit was held admissible on HDPE granules used to manufacture blow moulded tubes for packing slurry explosives, because the relevant test under Rule 57A is whether the goods are used in or in relation to the manufacture of the final product. The tubes were treated as an integral component of the explosives, with no separate existence apart from the final product and no independent use outside the blasting operation. Applying the marketability and component-part approach, the materials used to produce such integral components were regarded as inputs used in manufacture, making the disallowance unsustainable. en-us Tue, 05 Feb 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81723 Modvat credit was held admissible on HDPE granules used to manufacture blow moulded tubes for packing slurry explosives, because the relevant test under Rule 57A is whether the goods are used in or in relation to the manufacture of the final product. The tubes were treated as an integral component of the explosives, with no separate existence apart from the final product and no independent use outside the blasting operation. Applying the marketability and component-part approach, the materials used to produce such integral components were regarded as inputs used in manufacture, making the disallowance unsustainable. Case-Laws Central Excise Tue, 05 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81723