https://www.taxtmi.com/caselaws?id=84515 Modvat credit is treated as admissible for consumable refrigerants and anti-freezing brine used in refrigeration and chilling equipment where their function is necessary to maintain input material at the temperature required for manufacture. By contrast, chemicals used only in an effluent treatment plant after manufacture, to neutralise or destroy traces of the finished product before discharge, are not regarded as inputs used in or in relation to manufacture and do not qualify for credit. The text also notes that disclosure of such use in declarations may defeat allegations of suppression for limitation purposes, and that a penalty cannot survive once the demand is time-barred. en-us Tue, 01 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 13:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84515 Modvat credit is treated as admissible for consumable refrigerants and anti-freezing brine used in refrigeration and chilling equipment where their function is necessary to maintain input material at the temperature required for manufacture. By contrast, chemicals used only in an effluent treatment plant after manufacture, to neutralise or destroy traces of the finished product before discharge, are not regarded as inputs used in or in relation to manufacture and do not qualify for credit. The text also notes that disclosure of such use in declarations may defeat allegations of suppression for limitation purposes, and that a penalty cannot survive once the demand is time-barred. Case-Laws Central Excise Tue, 01 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84515