https://www.taxtmi.com/caselaws?id=91507 Spares used in machines for carton packing were held eligible for Modvat credit as capital goods under Rule 57Q because the packing activity formed part of the manufacturing process. The goods were not treated as marketable until they were placed in cartons, and the RG 1 stage was reached only after such packing, so the machines could not be regarded as used merely for post-manufacturing purposes. The denial of credit was therefore unsustainable. en-us Thu, 08 Jul 1999 00:00:00 +0530 Tue, 18 Oct 2011 15:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91507 Spares used in machines for carton packing were held eligible for Modvat credit as capital goods under Rule 57Q because the packing activity formed part of the manufacturing process. The goods were not treated as marketable until they were placed in cartons, and the RG 1 stage was reached only after such packing, so the machines could not be regarded as used merely for post-manufacturing purposes. The denial of credit was therefore unsustainable. Case-Laws Central Excise Thu, 08 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91507