https://www.taxtmi.com/caselaws?id=80396 MODVAT credit was allowed for acetylene gas and flourspar, but denied for magnesite ramming mass, fire clay, refractory bricks, binders, foundry chemicals, sleeves and graphite stopper head. Acetylene gas was treated as a consumable used in flame cutting, an essential process incidental and ancillary to manufacture under Section 2(f), and therefore eligible. Flourspar was held to participate directly in the manufacturing process by removing impurities, so its non-identification in the finished product did not defeat credit. The remaining items were treated as refractory materials, equipment, apparatus, fittings or consumables used for excluded equipment, and credit was disallowed. en-us Fri, 01 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80396 MODVAT credit was allowed for acetylene gas and flourspar, but denied for magnesite ramming mass, fire clay, refractory bricks, binders, foundry chemicals, sleeves and graphite stopper head. Acetylene gas was treated as a consumable used in flame cutting, an essential process incidental and ancillary to manufacture under Section 2(f), and therefore eligible. Flourspar was held to participate directly in the manufacturing process by removing impurities, so its non-identification in the finished product did not defeat credit. The remaining items were treated as refractory materials, equipment, apparatus, fittings or consumables used for excluded equipment, and credit was disallowed. Case-Laws Central Excise Fri, 01 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80396