https://www.taxtmi.com/caselaws?id=82138 Salt-melt used only in a heat exchanger to remove excess heat and keep equipment operational was not an input used in or in relation to manufacture under Rule 57A of the Central Excise Rules, 1944. As it did not participate in the reaction, was not an in-process material, and lacked the necessary nexus with the manufacturing process, it was treated as material used to make apparatus functional rather than a consumable input. Modvat credit was therefore not admissible. en-us Tue, 04 Aug 1992 00:00:00 +0530 Sat, 02 Jul 2011 12:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82138 Salt-melt used only in a heat exchanger to remove excess heat and keep equipment operational was not an input used in or in relation to manufacture under Rule 57A of the Central Excise Rules, 1944. As it did not participate in the reaction, was not an in-process material, and lacked the necessary nexus with the manufacturing process, it was treated as material used to make apparatus functional rather than a consumable input. Modvat credit was therefore not admissible. Case-Laws Central Excise Tue, 04 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82138