https://www.taxtmi.com/caselaws?id=239697 Goods received in a factory can qualify as inputs for credit purposes when they are subjected to further manufacturing and become component parts of a new final product. Credit was held admissible on partly finished screen printing machines used in the manufacture of electrically operated screen printing machines, because the activity amounted to manufacture under Section Note 6 of Section XVI and the machinery was used as an input in further production. The Revenue's objection was rejected, the lower authorities' orders were set aside, and the appeal was allowed. en-us Thu, 22 Aug 2013 00:00:00 +0530 Wed, 03 Sep 2014 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239697 Goods received in a factory can qualify as inputs for credit purposes when they are subjected to further manufacturing and become component parts of a new final product. Credit was held admissible on partly finished screen printing machines used in the manufacture of electrically operated screen printing machines, because the activity amounted to manufacture under Section Note 6 of Section XVI and the machinery was used as an input in further production. The Revenue's objection was rejected, the lower authorities' orders were set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 22 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239697