https://www.taxtmi.com/caselaws?id=84078 X-ray films used in mandatory radiographic testing of welded cylinders during manufacture qualified as inputs for Modvat credit under Rule 57A because they were consumables used in a process incidental and ancillary to manufacture. The films were employed to detect defects in welded joints before the cylinders were cleared as marketable goods, and were not treated as part of the radiography machine merely because they were used with that equipment. A departmental circular denying credit was found not to displace this functional use, so the denial of Modvat credit was set aside and the assessee succeeded. en-us Mon, 16 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 16:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84078 X-ray films used in mandatory radiographic testing of welded cylinders during manufacture qualified as inputs for Modvat credit under Rule 57A because they were consumables used in a process incidental and ancillary to manufacture. The films were employed to detect defects in welded joints before the cylinders were cleared as marketable goods, and were not treated as part of the radiography machine merely because they were used with that equipment. A departmental circular denying credit was found not to displace this functional use, so the denial of Modvat credit was set aside and the assessee succeeded. Case-Laws Central Excise Mon, 16 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84078