https://www.taxtmi.com/caselaws?id=81740 Inputs used in an antecedent water-treatment process that makes water fit for steam generation in paper manufacture satisfy the nexus test under Rule 57A and qualify for MODVAT credit. The Tribunal treated hydrochloric acid, sulphuric acid and hydrazene 100% as more than plant maintenance items because they were used in a process integrally connected with the manufacture of paper. On that basis, the disputed chemicals were accepted as inputs used in or in relation to manufacture, and the Revenue's challenge failed. en-us Fri, 22 Nov 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81740 Inputs used in an antecedent water-treatment process that makes water fit for steam generation in paper manufacture satisfy the nexus test under Rule 57A and qualify for MODVAT credit. The Tribunal treated hydrochloric acid, sulphuric acid and hydrazene 100% as more than plant maintenance items because they were used in a process integrally connected with the manufacture of paper. On that basis, the disputed chemicals were accepted as inputs used in or in relation to manufacture, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 22 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81740