Supreme Court · 2012 INSC 23 · Decided 13 January 2012
M/S Flex Engineering Limited v. Commissioner of Central Excise, U.P
- Court
- Supreme Court of India
- Citation
- 2012 INSC 23 · [2012] 1 S.C.R. 209
- Case number
- CIVIL APPEAL No. 7152/2004
- Decided
- 13 January 2012
- Bench
- D.K. JAIN, A.K. GANGULY (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excise Rules, 1944: A B Rule 57-A - Modvat credit - Inputs used 'in relation to c manufacture' offinal product - Manufacturing process -Testing of machines - Flexible laminated plastic film in roll form and poly paper used for testing the automatic form f111 and seal machines (F & by the assessee - Held: The process of testing the customised machines is 0 integrally connected with the ultimate production of the final product viz. the F&S machines and, therefore, that process is one in relation to the manufacture, falling within the sweep of r. 57 A - The
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