https://www.taxtmi.com/caselaws?id=46783 Laminated plastic films and poly papers used only to test the performance of fully manufactured form fill and seal machines were not treated as "inputs" under Rule 57A. The court reasoned that Modvat credit was available only for goods used in or in relation to manufacture, and manufacture ends when a new and marketable product comes into existence under Section 2(f) of the Central Excise Act. Because the materials were used after completion of manufacture, merely for inspection, trial, tuning, or demonstration before despatch, they did not form part of the manufacturing process or of the finished machine. Credit was therefore not admissible. en-us Mon, 26 Aug 2002 00:00:00 +0530 Fri, 23 Jul 2010 18:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46783 Laminated plastic films and poly papers used only to test the performance of fully manufactured form fill and seal machines were not treated as "inputs" under Rule 57A. The court reasoned that Modvat credit was available only for goods used in or in relation to manufacture, and manufacture ends when a new and marketable product comes into existence under Section 2(f) of the Central Excise Act. Because the materials were used after completion of manufacture, merely for inspection, trial, tuning, or demonstration before despatch, they did not form part of the manufacturing process or of the finished machine. Credit was therefore not admissible. Case-Laws Central Excise Mon, 26 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46783