2010 (3) TMI 157

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..... part of a machine can be considered to be an input in terms of Rule 57A of the Central Excise Rules, 1944 for the purpose of allowing Modvat Credit? Held that: the assessee is entitled to avail the modvat credit on the inputs/material used in or in relation to the manufacture of the final products whether directly or indirectly and whether contained in the final product or not. - In this case, the .....

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..... Rule 57A of the Central Excise Rules, 1944 for the purpose of allowing Modvat Credit?" The provisions of Rule 57-A granting incentive to the manufacturer was inserted in order to expend the business premises in India. The combined reading of this provision would reveal that the manufacturer is entitled to claim the modvat credit on such finished excisable goods as the Central Govt. may notify and .....

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..... inery, equipment, apparatus, tools, appliances or capital goods. It means, the assessee is entitled to avail the modvat credit on the inputs/material used in or in relation to the manufacture of the final products whether directly or indirectly and whether contained in the final product or not. In Collector of Central Excise, Bangalore vs. Escorts Mahle Ltd. (2003) 4 Supreme Court Cases 758, the .....

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