https://www.taxtmi.com/caselaws?id=86543 Modvat credit was available where the disputed items were used at different stages of production as an integral and technically necessary part of the manufacturing process. The relevant test was whether the operations for bringing the final product into existence were so integrated with the use of the goods that manufacture could not practically proceed without them. Because the factual material and process flow showed that the items were directly related to actual production and necessary for the notified final product, they were treated as used in or in relation to manufacture. On that basis, the assessee was entitled to Modvat benefit. en-us Thu, 09 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 14:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86543 Modvat credit was available where the disputed items were used at different stages of production as an integral and technically necessary part of the manufacturing process. The relevant test was whether the operations for bringing the final product into existence were so integrated with the use of the goods that manufacture could not practically proceed without them. Because the factual material and process flow showed that the items were directly related to actual production and necessary for the notified final product, they were treated as used in or in relation to manufacture. On that basis, the assessee was entitled to Modvat benefit. Case-Laws Central Excise Thu, 09 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86543