https://www.taxtmi.com/caselaws?id=80902 MODVAT credit was available for oxygen and acetylene gases used to cut runners and risers and for welding in the manufacture of castings. Inputs qualify when used in or in relation to manufacturing the final product, even if they do not physically remain in the finished goods. This treatment was consistent with prior tribunal views and a contemporaneous trade notice permitting credit for gases used in cutting and welding operations. The gases were therefore treated as eligible manufacturing inputs for MODVAT credit. 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 MODVAT credit was available for oxygen and acetylene gases used to cut runners and risers and for welding in the manufacture of castings. Inputs qualify when used in or in relation to manufacturing the final product, even if they do not physically remain in the finished goods. This treatment was consistent with prior tribunal views and a contemporaneous trade notice permitting credit for gases used in cutting and welding operations. The gases were therefore treated as eligible manufacturing inputs for MODVAT credit. Case-Laws Central Excise Wed, 19 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80902