https://www.taxtmi.com/caselaws?id=85022 DC motor and thyristor fitted on a slitter rewinder at the time of clearance were treated as inputs used in relation to manufacture for Modvat credit under Rule 57A because they had a direct nexus with the machine's operation in its marketable state. The entitlement depended on the condition in which the machine left the factory, and items necessary to make it operational on supply of power were regarded as part of the manufacturing process up to the stage of goods entering the market stream. Applying a liberal construction to the beneficial scheme, the disallowance of credit on these fitted components was unsustainable. en-us Thu, 11 Jan 1996 00:00:00 +0530 Tue, 02 Aug 2011 12:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85022 DC motor and thyristor fitted on a slitter rewinder at the time of clearance were treated as inputs used in relation to manufacture for Modvat credit under Rule 57A because they had a direct nexus with the machine's operation in its marketable state. The entitlement depended on the condition in which the machine left the factory, and items necessary to make it operational on supply of power were regarded as part of the manufacturing process up to the stage of goods entering the market stream. Applying a liberal construction to the beneficial scheme, the disallowance of credit on these fitted components was unsustainable. Case-Laws Central Excise Thu, 11 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85022