https://www.taxtmi.com/caselaws?id=80832 Hydrochloric acid used only to treat effluent generated after chlorine production was not treated as an input used in or in relation to the manufacture of chlorine for MODVAT purposes. The relevant test was whether the material formed part of, or was inextricably linked with, the production stream leading to the final product; a separate post-manufacturing environmental treatment process did not satisfy that requirement. As the acid was applied to a distinct effluent-treatment stage involving different chemistry and not to bring about the emergence of chlorine, credit was held inadmissible. en-us Tue, 28 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80832 Hydrochloric acid used only to treat effluent generated after chlorine production was not treated as an input used in or in relation to the manufacture of chlorine for MODVAT purposes. The relevant test was whether the material formed part of, or was inextricably linked with, the production stream leading to the final product; a separate post-manufacturing environmental treatment process did not satisfy that requirement. As the acid was applied to a distinct effluent-treatment stage involving different chemistry and not to bring about the emergence of chlorine, credit was held inadmissible. Case-Laws Central Excise Tue, 28 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80832