https://www.taxtmi.com/caselaws?id=87156 Modvat credit was available on components used to manufacture blank video cassettes because the inputs and the finished product fell within the relevant notification and the final product was not exempt from duty. The components were used in relation to manufacture, satisfying the Rule 57A conditions for credit. The final product could not be treated as a machine on the facts, so there was no legal basis to deny credit on that ground. The stated principle is that credit cannot be refused merely by misclassifying a dutiable final product as a machine when notified inputs and output are covered. en-us Wed, 30 Apr 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87156 Modvat credit was available on components used to manufacture blank video cassettes because the inputs and the finished product fell within the relevant notification and the final product was not exempt from duty. The components were used in relation to manufacture, satisfying the Rule 57A conditions for credit. The final product could not be treated as a machine on the facts, so there was no legal basis to deny credit on that ground. The stated principle is that credit cannot be refused merely by misclassifying a dutiable final product as a machine when notified inputs and output are covered. Case-Laws Central Excise Wed, 30 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87156