https://www.taxtmi.com/caselaws?id=84792 MODVAT credit is available on inputs used as a technical or functional necessity in the manufacturing stream. Argon gas used to create an inert atmosphere during furnace processing was treated as input used in or in relation to manufacture because it was necessary for the carbide components to acquire the required properties. Freon T-DA 35-X used as a drying agent to remove moisture before clearance was also treated as input used in relation to manufacture because drying was required to make the finished goods marketable. The stated principle is that items integral to processing conditions or product marketability can qualify for MODVAT credit under Rule 57A. en-us Mon, 06 Dec 1993 00:00:00 +0530 Mon, 25 Jul 2011 16:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84792 MODVAT credit is available on inputs used as a technical or functional necessity in the manufacturing stream. Argon gas used to create an inert atmosphere during furnace processing was treated as input used in or in relation to manufacture because it was necessary for the carbide components to acquire the required properties. Freon T-DA 35-X used as a drying agent to remove moisture before clearance was also treated as input used in relation to manufacture because drying was required to make the finished goods marketable. The stated principle is that items integral to processing conditions or product marketability can qualify for MODVAT credit under Rule 57A. Case-Laws Central Excise Mon, 06 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84792