https://www.taxtmi.com/caselaws?id=84054 Oxygen gas fed into an electric furnace for removing impurities, oxidation and combustion in steel casting manufacture was treated as a direct input used in the production process, not as machinery, a machinery part, or a maintenance item. Because it was consumed to obtain the required quality molten material for casting, Modvat credit was held admissible on the oxygen gas input. The limitation point was noted, but the matter was decided on merits, and credit was allowed to the assessee. en-us Fri, 20 Nov 1992 00:00:00 +0530 Tue, 19 Jul 2011 15:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84054 Oxygen gas fed into an electric furnace for removing impurities, oxidation and combustion in steel casting manufacture was treated as a direct input used in the production process, not as machinery, a machinery part, or a maintenance item. Because it was consumed to obtain the required quality molten material for casting, Modvat credit was held admissible on the oxygen gas input. The limitation point was noted, but the matter was decided on merits, and credit was allowed to the assessee. Case-Laws Central Excise Fri, 20 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84054