https://www.taxtmi.com/caselaws?id=91498 Imported Radio Pager components used along with other parts to make a Mobile Pager operative were treated as inputs used in manufacture of the final product, so the duty paid on them qualified for Modvat credit. The analysis turned on the functional use of the imported components in the manufacturing process rather than their treatment as a finished end-product. On that basis, credit could not be denied and the departmental appeals were rejected. en-us Tue, 29 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 14:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91498 Imported Radio Pager components used along with other parts to make a Mobile Pager operative were treated as inputs used in manufacture of the final product, so the duty paid on them qualified for Modvat credit. The analysis turned on the functional use of the imported components in the manufacturing process rather than their treatment as a finished end-product. On that basis, credit could not be denied and the departmental appeals were rejected. Case-Laws Central Excise Tue, 29 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91498