https://www.taxtmi.com/caselaws?id=82659 Modvat credit was held admissible on specially designed floor mats supplied with light commercial vehicles because they were normally supplied with the final product, included in its assessable value, and commercially necessary to make the vehicles marketable at the factory gate. The expression "in or in relation to the manufacture" was given a broad construction to cover not only items directly used in production but also components or accessories essential to the marketability of the finished goods. On that basis, the floor mats were treated as inputs connected with manufacture, and credit was allowed. en-us Fri, 30 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 16:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82659 Modvat credit was held admissible on specially designed floor mats supplied with light commercial vehicles because they were normally supplied with the final product, included in its assessable value, and commercially necessary to make the vehicles marketable at the factory gate. The expression "in or in relation to the manufacture" was given a broad construction to cover not only items directly used in production but also components or accessories essential to the marketability of the finished goods. On that basis, the floor mats were treated as inputs connected with manufacture, and credit was allowed. Case-Laws Central Excise Fri, 30 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82659