https://www.taxtmi.com/caselaws?id=83194 A liquid chemical used to maintain temperature during manufacture remained an eligible input for Modvat credit under Rule 57A, because it was used in relation to manufacture and did not become machinery, appliance, apparatus or a part thereof merely by facilitating heat transfer. The demand for reversal of credit was also unsustainable because it was raised by letter without a valid show cause notice or opportunity of reply; the debit in the RG-23A account did not constitute final voluntary payment barring challenge. Denial of credit was therefore set aside and recredit of the amount debited was directed. en-us Mon, 31 Jan 1994 00:00:00 +0530 Mon, 11 Jul 2011 16:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83194 A liquid chemical used to maintain temperature during manufacture remained an eligible input for Modvat credit under Rule 57A, because it was used in relation to manufacture and did not become machinery, appliance, apparatus or a part thereof merely by facilitating heat transfer. The demand for reversal of credit was also unsustainable because it was raised by letter without a valid show cause notice or opportunity of reply; the debit in the RG-23A account did not constitute final voluntary payment barring challenge. Denial of credit was therefore set aside and recredit of the amount debited was directed. Case-Laws Central Excise Mon, 31 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83194