https://www.taxtmi.com/caselaws?id=84886 Regulators fitted externally to ceiling fans were treated as indispensable components because the decisive test was whether the fan could be marketed without the regulator, not whether it could mechanically operate without it. Since the fans were cleared from the factory gate only with regulators, the regulators were held to be used in relation to manufacture of the final product. MODVAT credit on the regulators was therefore admissible, and the appeal was allowed. en-us Tue, 05 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84886 Regulators fitted externally to ceiling fans were treated as indispensable components because the decisive test was whether the fan could be marketed without the regulator, not whether it could mechanically operate without it. Since the fans were cleared from the factory gate only with regulators, the regulators were held to be used in relation to manufacture of the final product. MODVAT credit on the regulators was therefore admissible, and the appeal was allowed. Case-Laws Central Excise Tue, 05 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84886