https://www.taxtmi.com/caselaws?id=83494 Mafron/Freon gas used to chill monoethylene glycol in reactors and crystallisers was held to be an input used in relation to manufacture, because it secured the required temperature, reaction and crystallisation in the production process. The gases were treated as consumable inputs directly connected with manufacture, and not as part of the plant or mere maintenance material. On that basis, Modvat credit under Rule 57A was admissible. en-us Tue, 15 Mar 1994 00:00:00 +0530 Wed, 13 Jul 2011 17:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83494 Mafron/Freon gas used to chill monoethylene glycol in reactors and crystallisers was held to be an input used in relation to manufacture, because it secured the required temperature, reaction and crystallisation in the production process. The gases were treated as consumable inputs directly connected with manufacture, and not as part of the plant or mere maintenance material. On that basis, Modvat credit under Rule 57A was admissible. Case-Laws Central Excise Tue, 15 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83494