https://www.taxtmi.com/caselaws?id=80639 Titanium anodes used in electrolysis for manufacture of caustic soda or caustic potash were treated as eligible inputs for Modvat credit because the phrase used in or in relation to the manufacture was given a wide construction. Articles that participate in and are integrally connected with the manufacturing process may qualify as inputs even if they are not raw materials in the strict sense. Applying that principle under Rule 57A, titanium anodes were not excluded from Modvat eligibility, and the assessee was entitled to the credit benefit. en-us Mon, 07 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80639 Titanium anodes used in electrolysis for manufacture of caustic soda or caustic potash were treated as eligible inputs for Modvat credit because the phrase used in or in relation to the manufacture was given a wide construction. Articles that participate in and are integrally connected with the manufacturing process may qualify as inputs even if they are not raw materials in the strict sense. Applying that principle under Rule 57A, titanium anodes were not excluded from Modvat eligibility, and the assessee was entitled to the credit benefit. Case-Laws Central Excise Mon, 07 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80639