https://www.taxtmi.com/caselaws?id=82790 Caustic soda lye and flakes used to wash glass bottles before filling aerated water were treated as inputs used in relation to manufacture, because the cleaning stage was a necessary and integral part of preparing the excisable final product for clearance and marketing. The phrase "in relation to" was given a wide meaning, and the statutory definition of manufacture supported that broader reading. Modvat credit was therefore admissible, and the order denying credit was set aside with consequential relief. en-us Fri, 03 Sep 1993 00:00:00 +0530 Thu, 07 Jul 2011 13:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82790 Caustic soda lye and flakes used to wash glass bottles before filling aerated water were treated as inputs used in relation to manufacture, because the cleaning stage was a necessary and integral part of preparing the excisable final product for clearance and marketing. The phrase "in relation to" was given a wide meaning, and the statutory definition of manufacture supported that broader reading. Modvat credit was therefore admissible, and the order denying credit was set aside with consequential relief. Case-Laws Central Excise Fri, 03 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82790