https://www.taxtmi.com/caselaws?id=119019 Modvat credit on solar cells and button cells used in manufacturing calculators was held admissible because their value had been included in the assessable value of the finished calculators without objection, making them inputs for Rule 57A purposes. The Tribunal also relied on earlier authority allowing credit on battery cells fitted in quartz clocks and time pieces. On that basis, the appellate order granting credit was left undisturbed. en-us Mon, 23 Jan 2006 00:00:00 +0530 Sat, 07 Jul 2012 14:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119019 Modvat credit on solar cells and button cells used in manufacturing calculators was held admissible because their value had been included in the assessable value of the finished calculators without objection, making them inputs for Rule 57A purposes. The Tribunal also relied on earlier authority allowing credit on battery cells fitted in quartz clocks and time pieces. On that basis, the appellate order granting credit was left undisturbed. Case-Laws Central Excise Mon, 23 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119019