https://www.taxtmi.com/caselaws?id=83449 Chemicals used to purify water for generating steam were treated as inputs for Modvat credit because the steam formed an essential part of the manufacturing chain for the final product, Vinyl Acetate Monomer. The materials used in an intermediate process necessary to complete manufacture and make the final product marketable fall within the manufacturing process, so credit was available. The reference application also failed because the Revenue's questions were unclear and one issue concerned only the Collector (Appeals)'s order, which was not a proper subject for reference. No referable question of law arose. en-us Fri, 20 Aug 1993 00:00:00 +0530 Wed, 13 Jul 2011 15:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83449 Chemicals used to purify water for generating steam were treated as inputs for Modvat credit because the steam formed an essential part of the manufacturing chain for the final product, Vinyl Acetate Monomer. The materials used in an intermediate process necessary to complete manufacture and make the final product marketable fall within the manufacturing process, so credit was available. The reference application also failed because the Revenue's questions were unclear and one issue concerned only the Collector (Appeals)'s order, which was not a proper subject for reference. No referable question of law arose. Case-Laws Central Excise Fri, 20 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83449