https://www.taxtmi.com/caselaws?id=208439 Flexible plastic films and poly paper used in contractual testing of customised machines qualified as inputs used in or in relation to manufacture under Rule 57A of the Central Excise Rules, 1944. The Court treated the testing process as part of manufacture because the machines were built to customer specifications and could not be regarded as complete or marketable until they passed the required testing. As marketability is an attribute of manufacture, and the revenue did not prove that the machines were saleable before testing, Modvat credit was admissible. The High Court's contrary answers were set aside and the appeals were allowed. en-us Fri, 13 Jan 2012 00:00:00 +0530 Mon, 24 Aug 2015 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208439 Flexible plastic films and poly paper used in contractual testing of customised machines qualified as inputs used in or in relation to manufacture under Rule 57A of the Central Excise Rules, 1944. The Court treated the testing process as part of manufacture because the machines were built to customer specifications and could not be regarded as complete or marketable until they passed the required testing. As marketability is an attribute of manufacture, and the revenue did not prove that the machines were saleable before testing, Modvat credit was admissible. The High Court's contrary answers were set aside and the appeals were allowed. Case-Laws Central Excise Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208439