https://www.taxtmi.com/caselaws?id=113104 Polypropylene and HDPE used for testing and trial of plastic extrusion machines were treated as eligible inputs for Modvat credit under Rule 57A. The expression "used in relation to the manufacture" was applied broadly to include goods used in activities integrally connected with manufacture, and the input need not form part of the finished product. Because testing was necessary to complete the machines to customer specifications before they were treated as fully manufactured, denial of Modvat credit was unsustainable. en-us Mon, 27 Oct 1997 00:00:00 +0530 Thu, 03 May 2012 17:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113104 Polypropylene and HDPE used for testing and trial of plastic extrusion machines were treated as eligible inputs for Modvat credit under Rule 57A. The expression "used in relation to the manufacture" was applied broadly to include goods used in activities integrally connected with manufacture, and the input need not form part of the finished product. Because testing was necessary to complete the machines to customer specifications before they were treated as fully manufactured, denial of Modvat credit was unsustainable. Case-Laws Central Excise Mon, 27 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113104