https://www.taxtmi.com/caselaws?id=81195 Modvat credit was admissible on cleaning reducer, coating reducer and vinyl reducers used in the manufacture of pilfer-proof caps and crown corks because inputs used in or in relation to manufacture qualified unless specifically excluded. The requirement that the input be physically present in the finished product was rejected. Goods used for cleaning raw material or diluting inks and paints to make them suitable for manufacture were treated as eligible inputs under the Modvat scheme, subject to exclusionary provisions. en-us Fri, 28 Dec 1990 00:00:00 +0530 Thu, 23 Jun 2011 10:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81195 Modvat credit was admissible on cleaning reducer, coating reducer and vinyl reducers used in the manufacture of pilfer-proof caps and crown corks because inputs used in or in relation to manufacture qualified unless specifically excluded. The requirement that the input be physically present in the finished product was rejected. Goods used for cleaning raw material or diluting inks and paints to make them suitable for manufacture were treated as eligible inputs under the Modvat scheme, subject to exclusionary provisions. Case-Laws Central Excise Fri, 28 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81195