https://www.taxtmi.com/caselaws?id=76010 Oxygen and acetylene gases used to cut iron and steel scrap into smaller pieces for feeding into a furnace were held to be inputs used in or in relation to manufacture for Modvat credit purposes. Rule 57A covered inputs used directly or indirectly in the manufacturing process, and Rule 57B excluded only specified items such as machinery, equipment, tools and capital goods. As the gases formed part of an integrated production process for steel ingots and steel castings, they had sufficient nexus with manufacture. Modvat credit was therefore admissible. en-us Thu, 18 Mar 2010 00:00:00 +0530 Tue, 07 Dec 2010 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76010 Oxygen and acetylene gases used to cut iron and steel scrap into smaller pieces for feeding into a furnace were held to be inputs used in or in relation to manufacture for Modvat credit purposes. Rule 57A covered inputs used directly or indirectly in the manufacturing process, and Rule 57B excluded only specified items such as machinery, equipment, tools and capital goods. As the gases formed part of an integrated production process for steel ingots and steel castings, they had sufficient nexus with manufacture. Modvat credit was therefore admissible. Case-Laws Central Excise Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76010