https://www.taxtmi.com/caselaws?id=46122 Modvat credit on X-Ray films was admissible under Rule 57A because the films were used with an X-Ray machine to test joints and quality of manufactured goods. The testing process formed part of quality control and was integrally connected with manufacture, making the films an essential input for the final product. The authorities had consistently allowed the credit, and no legal infirmity in that view was shown. Material used in an integrated testing or quality-control process can qualify as an admissible input for Modvat credit where it is essential to manufacture. en-us Fri, 19 Oct 2001 00:00:00 +0530 Fri, 16 Jul 2010 09:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46122 Modvat credit on X-Ray films was admissible under Rule 57A because the films were used with an X-Ray machine to test joints and quality of manufactured goods. The testing process formed part of quality control and was integrally connected with manufacture, making the films an essential input for the final product. The authorities had consistently allowed the credit, and no legal infirmity in that view was shown. Material used in an integrated testing or quality-control process can qualify as an admissible input for Modvat credit where it is essential to manufacture. Case-Laws Central Excise Fri, 19 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46122