https://www.taxtmi.com/caselaws?id=50167 Random testing, sensitivity checks, labelling and repacking of unexposed cinematographic films after job work were treated as incidental and ancillary to completion of manufacture because the steps were directed to quality control and to making the goods marketable. As the films could not be opened by buyers for inspection, technical labelling on the package was necessary for sale. The process did not lose its manufacturing character merely because no rejection resulted, and the removal-return procedure under Rule 57F(3)/(4) supported further operations needed for manufacture. Modvat credit was therefore valid, and the duty demand based on denial of manufacture was set aside. en-us Mon, 26 Jun 2000 00:00:00 +0530 Fri, 20 Aug 2010 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50167 Random testing, sensitivity checks, labelling and repacking of unexposed cinematographic films after job work were treated as incidental and ancillary to completion of manufacture because the steps were directed to quality control and to making the goods marketable. As the films could not be opened by buyers for inspection, technical labelling on the package was necessary for sale. The process did not lose its manufacturing character merely because no rejection resulted, and the removal-return procedure under Rule 57F(3)/(4) supported further operations needed for manufacture. Modvat credit was therefore valid, and the duty demand based on denial of manufacture was set aside. Case-Laws Central Excise Mon, 26 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50167