https://www.taxtmi.com/caselaws?id=86612 Modvat credit was admissible on an infusion set supplied uniformly with the finished goods and sold as part of the marketed package. Because the set formed part and parcel of the cleared product, it was treated as an integral component for Modvat purposes, and credit could not be denied merely on the ground that it accompanied the goods. The tool-kit precedent was distinguished because that item was supplied only on request and was not part of the marketed product. The lower appellate order granting credit was sustained and the Revenue's challenge failed. en-us Tue, 04 Mar 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86612 Modvat credit was admissible on an infusion set supplied uniformly with the finished goods and sold as part of the marketed package. Because the set formed part and parcel of the cleared product, it was treated as an integral component for Modvat purposes, and credit could not be denied merely on the ground that it accompanied the goods. The tool-kit precedent was distinguished because that item was supplied only on request and was not part of the marketed product. The lower appellate order granting credit was sustained and the Revenue's challenge failed. Case-Laws Central Excise Tue, 04 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86612