https://www.taxtmi.com/caselaws?id=91354 A blister packing machine used within the assessee's manufacturing process to test whether film could withstand blister packing qualified as machinery for Modvat credit under Rule 57Q. The relevant test was the machine's use in the assessee's own manufacturing activity, not the fact that blister packing might be used by another industry for packing tablets. On that basis, denial of credit was unsustainable and the machine was held eligible for Modvat credit. en-us Mon, 08 Feb 1999 00:00:00 +0530 Mon, 17 Oct 2011 15:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91354 A blister packing machine used within the assessee's manufacturing process to test whether film could withstand blister packing qualified as machinery for Modvat credit under Rule 57Q. The relevant test was the machine's use in the assessee's own manufacturing activity, not the fact that blister packing might be used by another industry for packing tablets. On that basis, denial of credit was unsustainable and the machine was held eligible for Modvat credit. Case-Laws Central Excise Mon, 08 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91354