https://www.taxtmi.com/caselaws?id=84917 Dry battery cells supplied with remote controls for television sets were treated as inputs used in or in relation to manufacture for Modvat purposes because the remote control was itself a dutiable excisable product and, on the facts, could not function without the cells fitted as a component. The fact that replacement batteries were available in the market did not change their role in effective functioning and pre-delivery testing of the remote control. Following earlier Tribunal support for this approach, credit on the battery cells was held admissible and the allowance of Modvat credit was upheld. en-us Fri, 12 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 15:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84917 Dry battery cells supplied with remote controls for television sets were treated as inputs used in or in relation to manufacture for Modvat purposes because the remote control was itself a dutiable excisable product and, on the facts, could not function without the cells fitted as a component. The fact that replacement batteries were available in the market did not change their role in effective functioning and pre-delivery testing of the remote control. Following earlier Tribunal support for this approach, credit on the battery cells was held admissible and the allowance of Modvat credit was upheld. Case-Laws Central Excise Fri, 12 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84917