https://www.taxtmi.com/caselaws?id=93783 Duty paid on battery cells used in television remote control units was held eligible for Modvat credit because the remote control unit itself was treated as a dutiable excisable product. Its character as an accessory or component did not defeat credit entitlement, and whether the television could function without it was considered irrelevant. The operative test was that the product in which the battery cells were used had been cleared on payment of duty, so credit was available. en-us Wed, 26 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93783 Duty paid on battery cells used in television remote control units was held eligible for Modvat credit because the remote control unit itself was treated as a dutiable excisable product. Its character as an accessory or component did not defeat credit entitlement, and whether the television could function without it was considered irrelevant. The operative test was that the product in which the battery cells were used had been cleared on payment of duty, so credit was available. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93783