https://www.taxtmi.com/caselaws?id=82706 Phosphoric acid added to cane juice in cases of phosphatic deficiency was treated as an input used in relation to the manufacture of sugar, because it formed part of the manufacturing process and helped obtain the clarity needed to produce marketable sugar. The fact that it was used only when natural cane juice lacked sufficient phosphatic content did not change its character as an input for Modvat purposes. The Board's clarification was not accepted, and the assessee's entitlement to Modvat credit on the material was maintained. en-us Fri, 17 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 18:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82706 Phosphoric acid added to cane juice in cases of phosphatic deficiency was treated as an input used in relation to the manufacture of sugar, because it formed part of the manufacturing process and helped obtain the clarity needed to produce marketable sugar. The fact that it was used only when natural cane juice lacked sufficient phosphatic content did not change its character as an input for Modvat purposes. The Board's clarification was not accepted, and the assessee's entitlement to Modvat credit on the material was maintained. Case-Laws Central Excise Fri, 17 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82706