2010 (3) TMI 158

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..... ts under Rule 57-A as the same have not been used directly or indirectly in relation to the manufacture of the final products? 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. - the material used in the manufacture of .....

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..... products?" 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 the credit of specified duty under this section shall be allowed on the in .....

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..... 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 Hon'ble Supreme Court has held that the material used in the manufacture o .....

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