https://www.taxtmi.com/caselaws?id=97659 Bought-out disposable syringes and needles supplied with injections were held not to qualify as inputs for Modvat credit, because they were not used in or in relation to manufacture of the final product. A prior two-Member decision on the same dispute was treated as binding, and a later contrary single-Member view was regarded as per incuriam and incapable of prevailing. On that basis, denial of Modvat credit and the related demand were sustained, and the assessee's challenge failed. en-us Mon, 23 Oct 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97659 Bought-out disposable syringes and needles supplied with injections were held not to qualify as inputs for Modvat credit, because they were not used in or in relation to manufacture of the final product. A prior two-Member decision on the same dispute was treated as binding, and a later contrary single-Member view was regarded as per incuriam and incapable of prevailing. On that basis, denial of Modvat credit and the related demand were sustained, and the assessee's challenge failed. Case-Laws Central Excise Mon, 23 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97659