https://www.taxtmi.com/caselaws?id=93551 Modvat credit was held admissible on polypropylene and HDPE granules used to test plastic extrusion machines so that they conformed to customer specifications, because such use fell within the expression "in relation to manufacture" of the final product. The Tribunal also treated Rule 57D as intended to address unintentional scrap arising from the testing process, with the result that Rule 57C did not apply to deny credit. The Revenue's objection was therefore rejected, and the earlier ratio in the assessee's own case was followed. en-us Tue, 02 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 13:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93551 Modvat credit was held admissible on polypropylene and HDPE granules used to test plastic extrusion machines so that they conformed to customer specifications, because such use fell within the expression "in relation to manufacture" of the final product. The Tribunal also treated Rule 57D as intended to address unintentional scrap arising from the testing process, with the result that Rule 57C did not apply to deny credit. The Revenue's objection was therefore rejected, and the earlier ratio in the assessee's own case was followed. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93551