https://www.taxtmi.com/caselaws?id=82556 Consumable chemicals directly used in carburettor manufacture were held eligible for Modvat credit under Rule 57A because the rule covers inputs used in or in relation to manufacture, even if they do not remain in the final product. Release agents used to eject castings, fluxes and degassers applied to molten metal, and cleaning chemicals used on finished carburettors were treated as manufacturing inputs, not as materials used merely for the functional operation or upkeep of equipment. The chemicals were therefore eligible inputs and not excluded as equipment-related items. en-us Mon, 06 Jul 1992 00:00:00 +0530 Tue, 05 Jul 2011 18:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82556 Consumable chemicals directly used in carburettor manufacture were held eligible for Modvat credit under Rule 57A because the rule covers inputs used in or in relation to manufacture, even if they do not remain in the final product. Release agents used to eject castings, fluxes and degassers applied to molten metal, and cleaning chemicals used on finished carburettors were treated as manufacturing inputs, not as materials used merely for the functional operation or upkeep of equipment. The chemicals were therefore eligible inputs and not excluded as equipment-related items. Case-Laws Central Excise Mon, 06 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82556