https://www.taxtmi.com/caselaws?id=82827 Oxygen and acetylene gases used to cut scrap before feeding it into the furnace were treated as inputs used in relation to manufacture, because the cutting was an essential preparatory step in bringing the scrap into the manufacturing stream; MODVAT credit under Rule 57A was therefore admissible. Graphite nipples, however, were not declared in the MODVAT declaration under Rule 57G, and statutory declaration was treated as a condition for credit unless the limited protection under Rule 57H for stock on the declaration date applied, which was not shown here; credit on graphite nipples was therefore denied. The result was a partial allowance of the Revenue's appeal. en-us Thu, 28 Oct 1993 00:00:00 +0530 Thu, 07 Jul 2011 15:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82827 Oxygen and acetylene gases used to cut scrap before feeding it into the furnace were treated as inputs used in relation to manufacture, because the cutting was an essential preparatory step in bringing the scrap into the manufacturing stream; MODVAT credit under Rule 57A was therefore admissible. Graphite nipples, however, were not declared in the MODVAT declaration under Rule 57G, and statutory declaration was treated as a condition for credit unless the limited protection under Rule 57H for stock on the declaration date applied, which was not shown here; credit on graphite nipples was therefore denied. The result was a partial allowance of the Revenue's appeal. Case-Laws Central Excise Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82827