https://www.taxtmi.com/caselaws?id=83950 Mafron and Freon used for chilling monoethylene glycol were treated as consumable inputs used in relation to manufacture, because their circulation was necessary to maintain process temperature and produce the final product of proper quality. They therefore qualified for Modvat credit under Rule 57A read with Rule 57G. The gases were not regarded as part of the plant or equipment, and repeated circulation through the refrigerating system did not change their character. On the facts found, no mixed question of fact and law arose, so no reference to the High Court was called for. en-us Tue, 01 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 18:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83950 Mafron and Freon used for chilling monoethylene glycol were treated as consumable inputs used in relation to manufacture, because their circulation was necessary to maintain process temperature and produce the final product of proper quality. They therefore qualified for Modvat credit under Rule 57A read with Rule 57G. The gases were not regarded as part of the plant or equipment, and repeated circulation through the refrigerating system did not change their character. On the facts found, no mixed question of fact and law arose, so no reference to the High Court was called for. Case-Laws Central Excise Tue, 01 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83950