https://www.taxtmi.com/caselaws?id=53150 Duty-paid rough forgings and castings received as machinery components remained eligible for Modvat credit where the recipient undertook trimming, grooving and similar incidental processing before use. Those operations were held not to amount to manufacture, and the pre-use processing did not prevent the goods from being treated as components, spares or accessories for credit purposes. The goods were therefore regarded as eligible inputs/components, and the Revenue's challenge failed. en-us Thu, 08 Apr 2004 00:00:00 +0530 Mon, 11 Oct 2010 12:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53150 Duty-paid rough forgings and castings received as machinery components remained eligible for Modvat credit where the recipient undertook trimming, grooving and similar incidental processing before use. Those operations were held not to amount to manufacture, and the pre-use processing did not prevent the goods from being treated as components, spares or accessories for credit purposes. The goods were therefore regarded as eligible inputs/components, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 08 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53150