https://www.taxtmi.com/caselaws?id=85331 For Modvat credit under Rule 57A, the decisive test is whether an item is used in or in relation to manufacture of the final product; its label as an accessory or its functional indispensability is not conclusive. A toughened glass screen fitted to television sets, supplied as part of the product and included in its assessable value, was treated as an integral component used in manufacture. Credit was therefore admissible, and denial of Modvat credit was incorrect. en-us Sat, 27 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 12:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85331 For Modvat credit under Rule 57A, the decisive test is whether an item is used in or in relation to manufacture of the final product; its label as an accessory or its functional indispensability is not conclusive. A toughened glass screen fitted to television sets, supplied as part of the product and included in its assessable value, was treated as an integral component used in manufacture. Credit was therefore admissible, and denial of Modvat credit was incorrect. Case-Laws Central Excise Sat, 27 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85331