https://www.taxtmi.com/caselaws?id=97701 Rule 57A of the Central Excise Rules allows Modvat credit on inputs used in or in relation to manufacture, including processes needed to make goods marketable. Rustop, applied to prevent rusting of steel wires before sale, was treated as part of the process for bringing the final product into marketable condition, so credit was admissible. Servo System-68, used to ensure smooth running of wire drawing machines, was likewise regarded as an input used in or in relation to manufacture, so credit was also admissible. The issue was decided in favour of the assessee. en-us Mon, 04 Dec 2000 00:00:00 +0530 Tue, 17 Jan 2012 17:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97701 Rule 57A of the Central Excise Rules allows Modvat credit on inputs used in or in relation to manufacture, including processes needed to make goods marketable. Rustop, applied to prevent rusting of steel wires before sale, was treated as part of the process for bringing the final product into marketable condition, so credit was admissible. Servo System-68, used to ensure smooth running of wire drawing machines, was likewise regarded as an input used in or in relation to manufacture, so credit was also admissible. The issue was decided in favour of the assessee. Case-Laws Central Excise Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97701