https://www.taxtmi.com/caselaws?id=84313 Oxygen and acetylene gas used only for carbonising and upkeep of moulds in steel ingot manufacture were held not to qualify for modvat credit under Rule 57A. The gases were treated as used for maintenance of apparatus and equipment, not as inputs in the manufacture of the final product or in relation to that manufacture. A different factual situation involving cutting and welding was found inapplicable. The principle applied was that materials used merely for maintenance or upkeep of equipment do not attract modvat credit. en-us Tue, 04 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 11:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84313 Oxygen and acetylene gas used only for carbonising and upkeep of moulds in steel ingot manufacture were held not to qualify for modvat credit under Rule 57A. The gases were treated as used for maintenance of apparatus and equipment, not as inputs in the manufacture of the final product or in relation to that manufacture. A different factual situation involving cutting and welding was found inapplicable. The principle applied was that materials used merely for maintenance or upkeep of equipment do not attract modvat credit. Case-Laws Central Excise Tue, 04 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84313