https://www.taxtmi.com/caselaws?id=83845 Ethyl Cellulose used to make a dipping compound, and the compound used for coating delivery valves and elements, was treated as an eligible MODVAT input because the coating process was integrally connected with manufacture and commercially necessary for saleability and functional protection of the goods. On that reasoning, a material used in an essential manufacturing process falls within the scope of "input" under Rule 57A, and permission under Rule 57F(2) was considered warranted on the facts discussed. en-us Tue, 22 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 12:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83845 Ethyl Cellulose used to make a dipping compound, and the compound used for coating delivery valves and elements, was treated as an eligible MODVAT input because the coating process was integrally connected with manufacture and commercially necessary for saleability and functional protection of the goods. On that reasoning, a material used in an essential manufacturing process falls within the scope of "input" under Rule 57A, and permission under Rule 57F(2) was considered warranted on the facts discussed. Case-Laws Central Excise Tue, 22 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83845