https://www.taxtmi.com/caselaws?id=82945 Nitrogen gas used to purge a reactor vessel and create an inert atmosphere was treated as an input used in relation to manufacture under Rule 57A of the Central Excise Rules, 1944. The Tribunal found that the gas was not merely for upkeep or maintenance of machinery; it directly facilitated the chemical reaction needed to produce the final product. On that basis, nitrogen gas qualified for Modvat credit as an eligible manufacturing input. en-us Fri, 26 Nov 1993 00:00:00 +0530 Fri, 08 Jul 2011 13:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82945 Nitrogen gas used to purge a reactor vessel and create an inert atmosphere was treated as an input used in relation to manufacture under Rule 57A of the Central Excise Rules, 1944. The Tribunal found that the gas was not merely for upkeep or maintenance of machinery; it directly facilitated the chemical reaction needed to produce the final product. On that basis, nitrogen gas qualified for Modvat credit as an eligible manufacturing input. Case-Laws Central Excise Fri, 26 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82945