https://www.taxtmi.com/caselaws?id=90410 Prima facie entitlement to Modvat credit on inputs used for testing the manufactured machine was considered sufficient for interim relief, as later decisions supported admissibility where testing formed part of the manufacturing process. Although an adverse order existed in the applicants' own case, the Tribunal held that the issue warranted deeper examination at the appeal stage, including possible reference to a Larger Bench. Waiver of pre-deposit was therefore granted and recovery of the disputed amount was stayed pending disposal of the appeal. en-us Tue, 12 Aug 1997 00:00:00 +0530 Fri, 07 Oct 2011 12:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90410 Prima facie entitlement to Modvat credit on inputs used for testing the manufactured machine was considered sufficient for interim relief, as later decisions supported admissibility where testing formed part of the manufacturing process. Although an adverse order existed in the applicants' own case, the Tribunal held that the issue warranted deeper examination at the appeal stage, including possible reference to a Larger Bench. Waiver of pre-deposit was therefore granted and recovery of the disputed amount was stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 12 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90410