https://www.taxtmi.com/caselaws?id=84871 X-ray films used for radiography testing of welded parts and machinery were treated as inputs used in or in relation to manufacture under Modvat rules because the test was a necessary pre-clearance step to make the goods marketable at the factory gate and compliant with buyer specifications. The films were consumed as defect-detection materials in the testing process, not as parts of the X-ray machine. Modvat credit was therefore allowable on the films as admissible inputs. en-us Thu, 09 Nov 1995 00:00:00 +0530 Mon, 01 Aug 2011 12:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84871 X-ray films used for radiography testing of welded parts and machinery were treated as inputs used in or in relation to manufacture under Modvat rules because the test was a necessary pre-clearance step to make the goods marketable at the factory gate and compliant with buyer specifications. The films were consumed as defect-detection materials in the testing process, not as parts of the X-ray machine. Modvat credit was therefore allowable on the films as admissible inputs. Case-Laws Central Excise Thu, 09 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84871