https://www.taxtmi.com/caselaws?id=80584 Rule 56A was applied to allow proforma credit on chemicals used to purify water employed in the manufacture of explosives and in steam generation, because the treated water formed part of an integrated manufacturing process and the chemicals were material required for manufacture. The Tribunal also held that inks and Diacetone Alcohol used to print particulars on explosive cartridges and packing containers qualified for credit, since the printing was mandatory under the explosives regime and was incidental and ancillary to completion and distribution of the product. The operative principle stated was that credit extends to materials integrally connected with manufacture, even if used at an earlier stage or for ancillary operations. en-us Tue, 13 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 17:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80584 Rule 56A was applied to allow proforma credit on chemicals used to purify water employed in the manufacture of explosives and in steam generation, because the treated water formed part of an integrated manufacturing process and the chemicals were material required for manufacture. The Tribunal also held that inks and Diacetone Alcohol used to print particulars on explosive cartridges and packing containers qualified for credit, since the printing was mandatory under the explosives regime and was incidental and ancillary to completion and distribution of the product. The operative principle stated was that credit extends to materials integrally connected with manufacture, even if used at an earlier stage or for ancillary operations. Case-Laws Central Excise Tue, 13 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80584