https://www.taxtmi.com/caselaws?id=52592 Plastic materials used only for testing the performance of manufactured machines were treated as ineligible for Modvat credit because testing was not part of the manufacturing process. On that basis, the credit claim failed since the materials did not qualify as inputs used in manufacture. The claim was also unsupported by any stay of the High Court order relied upon by the Revenue, reinforcing the denial. The issue was decided against the assessee and the Modvat credit claim was rejected. en-us Thu, 11 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 17:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52592 Plastic materials used only for testing the performance of manufactured machines were treated as ineligible for Modvat credit because testing was not part of the manufacturing process. On that basis, the credit claim failed since the materials did not qualify as inputs used in manufacture. The claim was also unsupported by any stay of the High Court order relied upon by the Revenue, reinforcing the denial. The issue was decided against the assessee and the Modvat credit claim was rejected. Case-Laws Central Excise Thu, 11 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52592