https://www.taxtmi.com/caselaws?id=110264 An inkjet printing machine combined with a rewinding machine used to print mandatory particulars on soap wrappers qualified as capital goods under Rule 57Q of the Central Excise Rules, 1944. The machine printed date of packing, price and other compliance details required under the Standards of Weights and Measures Act, 1976 and the Packaged Commodity Rules, 1977, making the soap marketable only after such printing. A process that renders goods marketable and is incidental or ancillary to manufacture falls within manufacture for excise purposes, and the stage of the process is not decisive. Credit was therefore allowable and denial of credit was not sustainable. en-us Wed, 17 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 10:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110264 An inkjet printing machine combined with a rewinding machine used to print mandatory particulars on soap wrappers qualified as capital goods under Rule 57Q of the Central Excise Rules, 1944. The machine printed date of packing, price and other compliance details required under the Standards of Weights and Measures Act, 1976 and the Packaged Commodity Rules, 1977, making the soap marketable only after such printing. A process that renders goods marketable and is incidental or ancillary to manufacture falls within manufacture for excise purposes, and the stage of the process is not decisive. Credit was therefore allowable and denial of credit was not sustainable. Case-Laws Central Excise Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110264