https://www.taxtmi.com/caselaws?id=81881 MODVAT credit was admissible on Rust Preventive Oil used in the manufacture of textile machinery parts, as the issue had already been covered by an earlier ruling of the same Bench and the lower appellate allowance was affirmed. By contrast, Oxygen used for testing steel was too remote from the manufacture of the end-product to qualify as an input used in relation to manufacture, and testing was not treated as a manufacturing activity for MODVAT purposes. Credit on Oxygen was therefore held inadmissible, while the allowance on Rust Preventive Oil remained undisturbed. en-us Wed, 20 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 15:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81881 MODVAT credit was admissible on Rust Preventive Oil used in the manufacture of textile machinery parts, as the issue had already been covered by an earlier ruling of the same Bench and the lower appellate allowance was affirmed. By contrast, Oxygen used for testing steel was too remote from the manufacture of the end-product to qualify as an input used in relation to manufacture, and testing was not treated as a manufacturing activity for MODVAT purposes. Credit on Oxygen was therefore held inadmissible, while the allowance on Rust Preventive Oil remained undisturbed. Case-Laws Central Excise Wed, 20 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81881