https://www.taxtmi.com/caselaws?id=81577 Modvat credit under Rule 57A was available for chemicals and resins used in water treatment for paper manufacture because the expression "used in or in relation to manufacture" was applied broadly to an integrated production process; treatment of water, including for steam generation and drying, was treated as part of manufacture. Felts and wire netting used in paper-making were also treated as eligible inputs, since the exclusion for machinery, equipment, appliances or parts thereof was read strictly and could not be extended by implication to articles fitted into the manufacturing process. The decision affirmed a broad input-based approach and rejected exclusion by analogy. en-us Thu, 31 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81577 Modvat credit under Rule 57A was available for chemicals and resins used in water treatment for paper manufacture because the expression "used in or in relation to manufacture" was applied broadly to an integrated production process; treatment of water, including for steam generation and drying, was treated as part of manufacture. Felts and wire netting used in paper-making were also treated as eligible inputs, since the exclusion for machinery, equipment, appliances or parts thereof was read strictly and could not be extended by implication to articles fitted into the manufacturing process. The decision affirmed a broad input-based approach and rejected exclusion by analogy. Case-Laws Central Excise Thu, 31 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81577