https://www.taxtmi.com/caselaws?id=83949 Processing semi-finished motor vehicle parts by machining, trimming, welding and painting was treated as manufacture because the operations produced duty-paid finished goods. On that basis, Modvat credit on the inputs used in the process was held to be admissible, and the denial of credit was unjustified. The fact that duty was collected on the final products supported the conclusion that a manufactured product emerged after processing. en-us Thu, 10 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 18:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83949 Processing semi-finished motor vehicle parts by machining, trimming, welding and painting was treated as manufacture because the operations produced duty-paid finished goods. On that basis, Modvat credit on the inputs used in the process was held to be admissible, and the denial of credit was unjustified. The fact that duty was collected on the final products supported the conclusion that a manufactured product emerged after processing. Case-Laws Central Excise Thu, 10 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83949