https://www.taxtmi.com/caselaws?id=344796 Ring rims imported for in-factory tyre testing and quality certification were held to qualify for Cenvat credit because their use was an essential and inextricable part of manufacture. The testing of inflated dimensions before clearance showed that manufacture was not complete, and the tyres were not marketable until found fit for sale. Physical incorporation in the final product was therefore unnecessary where the goods were used directly or indirectly in relation to manufacture. Credit was admissible, and denial of credit was unsustainable. en-us Thu, 08 Jun 2017 00:00:00 +0530 Wed, 28 Jun 2017 08:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344796 Ring rims imported for in-factory tyre testing and quality certification were held to qualify for Cenvat credit because their use was an essential and inextricable part of manufacture. The testing of inflated dimensions before clearance showed that manufacture was not complete, and the tyres were not marketable until found fit for sale. Physical incorporation in the final product was therefore unnecessary where the goods were used directly or indirectly in relation to manufacture. Credit was admissible, and denial of credit was unsustainable. Case-Laws Central Excise Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344796