https://www.taxtmi.com/caselaws?id=82753 Printer ribbons used in a printer attached to computers were not eligible inputs for Modvat credit under Rule 57A because they were treated as accessories rather than components of the printer. The Tribunal applied the principle that an item must form part of manufacture, or be used in relation to manufacture in the relevant sense, to qualify as an input. As the printer was complete without the ribbon and the ribbon only enabled printing, it did not go into the manufacture of the printer. The credit claim was rejected. en-us Wed, 06 Jan 1993 00:00:00 +0530 Thu, 07 Jul 2011 11:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82753 Printer ribbons used in a printer attached to computers were not eligible inputs for Modvat credit under Rule 57A because they were treated as accessories rather than components of the printer. The Tribunal applied the principle that an item must form part of manufacture, or be used in relation to manufacture in the relevant sense, to qualify as an input. As the printer was complete without the ribbon and the ribbon only enabled printing, it did not go into the manufacture of the printer. The credit claim was rejected. Case-Laws Central Excise Wed, 06 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82753