https://www.taxtmi.com/caselaws?id=84318 Oxygen gas used only to cut scrap into smaller pieces before melting was not treated as an input used in or in relation to the manufacture of ingots, because the preparatory cutting stage was not an integral part of the manufacturing process. The analysis applied the test of whether the item is sufficiently connected with production to qualify for Modvat credit and concluded that mere preparation of raw material does not meet that standard. Accordingly, oxygen used for breaking scrap was held ineligible for Modvat credit for ingot manufacture. en-us Mon, 10 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 12:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84318 Oxygen gas used only to cut scrap into smaller pieces before melting was not treated as an input used in or in relation to the manufacture of ingots, because the preparatory cutting stage was not an integral part of the manufacturing process. The analysis applied the test of whether the item is sufficiently connected with production to qualify for Modvat credit and concluded that mere preparation of raw material does not meet that standard. Accordingly, oxygen used for breaking scrap was held ineligible for Modvat credit for ingot manufacture. Case-Laws Central Excise Mon, 10 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84318