https://www.taxtmi.com/caselaws?id=80902 Oxygen and acetylene gases used for cutting runners and risers and for welding in casting manufacture were treated as eligible MODVAT inputs where they were used in or in relation to manufacture, even though they did not physically remain in the finished goods. The note relies on earlier tribunal views, a similar decision of another Bench, and a contemporaneous trade notice supporting credit for such gases in castings. The operative position stated is that MODVAT credit was available for these gases when their use was integrally connected with the manufacturing process. en-us Wed, 19 Sep 1990 00:00:00 +0530 Tue, 21 Jun 2011 11:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80902 Oxygen and acetylene gases used for cutting runners and risers and for welding in casting manufacture were treated as eligible MODVAT inputs where they were used in or in relation to manufacture, even though they did not physically remain in the finished goods. The note relies on earlier tribunal views, a similar decision of another Bench, and a contemporaneous trade notice supporting credit for such gases in castings. The operative position stated is that MODVAT credit was available for these gases when their use was integrally connected with the manufacturing process. Case-Laws Central Excise Wed, 19 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80902