https://www.taxtmi.com/caselaws?id=84837 Photo film consumed within the factory to adjust camera parameters, eliminate distortion and determine least count qualified as material used in relation to manufacture. The film was treated as part of the manufacturing process, not as a mere post-manufacture quality check, because it was necessary to make the semi-automatic camera marketable. On that basis, the film was held eligible for MODVAT credit and the disallowance was unsustainable. en-us Wed, 06 Sep 1995 00:00:00 +0530 Mon, 01 Aug 2011 10:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84837 Photo film consumed within the factory to adjust camera parameters, eliminate distortion and determine least count qualified as material used in relation to manufacture. The film was treated as part of the manufacturing process, not as a mere post-manufacture quality check, because it was necessary to make the semi-automatic camera marketable. On that basis, the film was held eligible for MODVAT credit and the disallowance was unsustainable. Case-Laws Central Excise Wed, 06 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84837