https://www.taxtmi.com/caselaws?id=80612 For MODVAT credit, goods used directly in manufacture or in processes integrally connected with production qualify as inputs, including preparatory or intermediary stages essential to the finished product. On that basis, soda ash used in water softening and Alfloc powder used in boiler water treatment were treated as eligible, since the steam generated was part of the manufacturing process. Chipper knives, however, were treated as tools for cutting wood and bamboo and therefore excluded. Dandy covers, wire netting and woollen felts were treated as machinery parts or maintenance items rather than inputs participating in manufacture, and credit was denied. en-us Wed, 04 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80612 For MODVAT credit, goods used directly in manufacture or in processes integrally connected with production qualify as inputs, including preparatory or intermediary stages essential to the finished product. On that basis, soda ash used in water softening and Alfloc powder used in boiler water treatment were treated as eligible, since the steam generated was part of the manufacturing process. Chipper knives, however, were treated as tools for cutting wood and bamboo and therefore excluded. Dandy covers, wire netting and woollen felts were treated as machinery parts or maintenance items rather than inputs participating in manufacture, and credit was denied. Case-Laws Central Excise Wed, 04 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80612