https://www.taxtmi.com/caselaws?id=83059 Modvat credit was admissible on caustic soda, hydrofluoric acid, hydrochloric acid, nitrogen gas and oxygen gas used at different stages of manufacture of monochrome picture tubes. The inputs performed essential functions in an integrated manufacturing process, including resin regeneration, chemical washing, lacquering under pressure and sealing of the electron gun, so they were treated as inputs even though not direct raw materials. Denial of credit was unsustainable. en-us Thu, 10 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 12:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83059 Modvat credit was admissible on caustic soda, hydrofluoric acid, hydrochloric acid, nitrogen gas and oxygen gas used at different stages of manufacture of monochrome picture tubes. The inputs performed essential functions in an integrated manufacturing process, including resin regeneration, chemical washing, lacquering under pressure and sealing of the electron gun, so they were treated as inputs even though not direct raw materials. Denial of credit was unsustainable. Case-Laws Central Excise Thu, 10 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83059