https://www.taxtmi.com/caselaws?id=82656 Calibration, testing, inspection and final packing of miniature circuit breakers were treated as manufacture because the inputs were received as unfinished circuit breakers and the processes were necessary to make them marketable. The applicable standard also required calibration, supporting the view that the goods were not complete when received. Note 6 to Section XVI of the Central Excise Tariff Act, 1985 treats conversion of an incomplete or unfinished article having the essential character of the complete or finished article into a complete or finished article as manufacture, and on that basis the assessee was entitled to Modvat credit under Rule 57A. en-us Thu, 29 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 15:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82656 Calibration, testing, inspection and final packing of miniature circuit breakers were treated as manufacture because the inputs were received as unfinished circuit breakers and the processes were necessary to make them marketable. The applicable standard also required calibration, supporting the view that the goods were not complete when received. Note 6 to Section XVI of the Central Excise Tariff Act, 1985 treats conversion of an incomplete or unfinished article having the essential character of the complete or finished article into a complete or finished article as manufacture, and on that basis the assessee was entitled to Modvat credit under Rule 57A. Case-Laws Central Excise Thu, 29 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82656