https://www.taxtmi.com/caselaws?id=82792 Modvat credit was treated as admissible for cleaning and degreasing chemicals used at different stages of manufacture because the materials were necessary before later processes such as electroplating and phosphating could be carried out effectively. Carbon-di-oxide was also treated as eligible, as technical material showed it performed a necessary function in welding and was directly related to manufacture of the wheel. The operative principle stated is that an input qualifies for Modvat credit when it is used in the manufacturing process, or in relation to manufacture, and is shown to be necessary for effective completion of that process. en-us Thu, 09 Sep 1993 00:00:00 +0530 Thu, 07 Jul 2011 13:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82792 Modvat credit was treated as admissible for cleaning and degreasing chemicals used at different stages of manufacture because the materials were necessary before later processes such as electroplating and phosphating could be carried out effectively. Carbon-di-oxide was also treated as eligible, as technical material showed it performed a necessary function in welding and was directly related to manufacture of the wheel. The operative principle stated is that an input qualifies for Modvat credit when it is used in the manufacturing process, or in relation to manufacture, and is shown to be necessary for effective completion of that process. Case-Laws Central Excise Thu, 09 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82792