https://www.taxtmi.com/caselaws?id=81504 Inputs used to manufacture caustic soda lye and caustic soda flakes were treated as eligible for MODVAT credit where those products functioned as in-process materials in the manufacture of the declared final product. The mere fact that the intermediate goods were separately exempt from duty did not, by itself, bar credit when the record showed they emerged during the manufacturing process and were consumed within the factory in onward production. The appellate view that such goods were intermediate products for MODVAT purposes was upheld, and the assessee's entitlement to credit was affirmed. en-us Sun, 22 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 11:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81504 Inputs used to manufacture caustic soda lye and caustic soda flakes were treated as eligible for MODVAT credit where those products functioned as in-process materials in the manufacture of the declared final product. The mere fact that the intermediate goods were separately exempt from duty did not, by itself, bar credit when the record showed they emerged during the manufacturing process and were consumed within the factory in onward production. The appellate view that such goods were intermediate products for MODVAT purposes was upheld, and the assessee's entitlement to credit was affirmed. Case-Laws Central Excise Sun, 22 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81504