https://www.taxtmi.com/caselaws?id=84148 Regenetal and alumina pellets used as purifying and absorbing agents in the manufacture of acetylene gas and oxygen were treated as eligible inputs under Rule 57A because they were used in relation to manufacture as a technical necessity and were not shown to fall within any excluded category in the Explanation. Mere repetitive use did not, by itself, disqualify them from MODVAT credit. The result was that credit remained admissible and the revenue challenge failed. en-us Thu, 30 Mar 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84148 Regenetal and alumina pellets used as purifying and absorbing agents in the manufacture of acetylene gas and oxygen were treated as eligible inputs under Rule 57A because they were used in relation to manufacture as a technical necessity and were not shown to fall within any excluded category in the Explanation. Mere repetitive use did not, by itself, disqualify them from MODVAT credit. The result was that credit remained admissible and the revenue challenge failed. Case-Laws Central Excise Thu, 30 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84148