https://www.taxtmi.com/caselaws?id=81972 Oxygen and acetylene gas used for cutting, welding and allied processes were treated as admissible MODVAT inputs because they were used in or in relation to manufacture of the final product under Rule 57A. The Tribunal followed earlier decisions holding that consumable gases used to operate cutting torches are not excluded merely because they do not form part of the finished goods. Credit was, however, confined to the quantity actually used in or in relation to manufacture and not to any other factory use. MODVAT credit was therefore allowed to that extent. en-us Mon, 03 Dec 1990 00:00:00 +0530 Fri, 01 Jul 2011 11:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81972 Oxygen and acetylene gas used for cutting, welding and allied processes were treated as admissible MODVAT inputs because they were used in or in relation to manufacture of the final product under Rule 57A. The Tribunal followed earlier decisions holding that consumable gases used to operate cutting torches are not excluded merely because they do not form part of the finished goods. Credit was, however, confined to the quantity actually used in or in relation to manufacture and not to any other factory use. MODVAT credit was therefore allowed to that extent. Case-Laws Central Excise Mon, 03 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81972