https://www.taxtmi.com/caselaws?id=88437 Button cells used in electronic calculators were treated as eligible Modvat inputs because they were necessary for the calculator's operational use and not merely accessories. The reasoning applied a broad reading of "in or in relation to manufacture", focusing on whether the item was required for the gadget's functional operation, supplied with the product at the factory gate, and reflected in the value of the final product. On that approach, commercial supply with the finished product did not disqualify the item from input treatment, and credit was admissible. en-us Tue, 11 Mar 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88437 Button cells used in electronic calculators were treated as eligible Modvat inputs because they were necessary for the calculator's operational use and not merely accessories. The reasoning applied a broad reading of "in or in relation to manufacture", focusing on whether the item was required for the gadget's functional operation, supplied with the product at the factory gate, and reflected in the value of the final product. On that approach, commercial supply with the finished product did not disqualify the item from input treatment, and credit was admissible. Case-Laws Central Excise Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88437