https://www.taxtmi.com/caselaws?id=82178 Phosphoric acid used in sugar manufacture for clarification of cane juice was treated as an input under Rule 57A, not as machinery, plant or apparatus. The acid was added to the juice as a consumable ingredient in the clarification process and functioned to precipitate colloids and colouring matter. Because it was not identifiable with the treatment equipment, it was not excluded from Modvat credit merely because it assisted the process or was used in conjunction with apparatus. The assessee's claim for Modvat credit therefore succeeded. en-us Mon, 02 Nov 1992 00:00:00 +0530 Sat, 02 Jul 2011 15:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82178 Phosphoric acid used in sugar manufacture for clarification of cane juice was treated as an input under Rule 57A, not as machinery, plant or apparatus. The acid was added to the juice as a consumable ingredient in the clarification process and functioned to precipitate colloids and colouring matter. Because it was not identifiable with the treatment equipment, it was not excluded from Modvat credit merely because it assisted the process or was used in conjunction with apparatus. The assessee's claim for Modvat credit therefore succeeded. Case-Laws Central Excise Mon, 02 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82178