https://www.taxtmi.com/caselaws?id=84351 Modvat credit for chemicals used to demineralise water and generate steam depends on their nexus with manufacture of final products. Credit is available to the extent steam is directly used in manufacturing operations, including filtration, distillation and evaporation, but not where steam is used in turbines for power generation because that portion is linked to motive power rather than manufacture. Allocation requires factual verification where steam serves both purposes. Extended limitation does not apply where declarations disclosed steam generation and no suppression or deliberate withholding of facts is established; any reversal demand is confined to the normal limitation period. en-us Wed, 10 Nov 1993 00:00:00 +0530 Thu, 21 Jul 2011 13:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84351 Modvat credit for chemicals used to demineralise water and generate steam depends on their nexus with manufacture of final products. Credit is available to the extent steam is directly used in manufacturing operations, including filtration, distillation and evaporation, but not where steam is used in turbines for power generation because that portion is linked to motive power rather than manufacture. Allocation requires factual verification where steam serves both purposes. Extended limitation does not apply where declarations disclosed steam generation and no suppression or deliberate withholding of facts is established; any reversal demand is confined to the normal limitation period. Case-Laws Central Excise Wed, 10 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84351