https://www.taxtmi.com/caselaws?id=85401 Materials used only after manufacture to test finished machines before supply were not treated as inputs eligible for Modvat credit under Rule 57A, because they were not used in or in relation to manufacture of the finished product. The Tribunal distinguished the cited authorities on facts, noting that they concerned different factual settings involving wrapping material or testing materials used to meet buyer specifications. It also held that the dispute turned on fact-specific application of settled principles and did not raise any referable question of law under Section 35G(1). en-us Fri, 02 Aug 1996 00:00:00 +0530 Thu, 04 Aug 2011 17:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85401 Materials used only after manufacture to test finished machines before supply were not treated as inputs eligible for Modvat credit under Rule 57A, because they were not used in or in relation to manufacture of the finished product. The Tribunal distinguished the cited authorities on facts, noting that they concerned different factual settings involving wrapping material or testing materials used to meet buyer specifications. It also held that the dispute turned on fact-specific application of settled principles and did not raise any referable question of law under Section 35G(1). Case-Laws Central Excise Fri, 02 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85401