https://www.taxtmi.com/caselaws?id=81783 Lead used in the galvanisation process qualified as an input for Modvat credit because the governing test was whether the material was used in or in relation to manufacture of the final product, not whether it remained physically present in the finished goods. The material's use with zinc had a sufficient manufacturing nexus and no specific exclusion under the rule or notification was shown, so denial of credit was unsustainable. en-us Fri, 06 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 17:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81783 Lead used in the galvanisation process qualified as an input for Modvat credit because the governing test was whether the material was used in or in relation to manufacture of the final product, not whether it remained physically present in the finished goods. The material's use with zinc had a sufficient manufacturing nexus and no specific exclusion under the rule or notification was shown, so denial of credit was unsustainable. Case-Laws Central Excise Fri, 06 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81783