https://www.taxtmi.com/caselaws?id=84920 MODVAT credit was treated as admissible on METRON-22 used as a refrigerant in manufacturing Tri-chloroethylene because the refrigerant was essential to the production process. The reasoning accepted was that an input need not itself take part in the chemical reaction to qualify; if the final product cannot be manufactured without it, credit may still be available. Earlier appellate and Government decisions supporting credit for essential refrigerants were relied on, and the departmental challenge failed. en-us Tue, 16 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 15:42:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84920 MODVAT credit was treated as admissible on METRON-22 used as a refrigerant in manufacturing Tri-chloroethylene because the refrigerant was essential to the production process. The reasoning accepted was that an input need not itself take part in the chemical reaction to qualify; if the final product cannot be manufactured without it, credit may still be available. Earlier appellate and Government decisions supporting credit for essential refrigerants were relied on, and the departmental challenge failed. Case-Laws Central Excise Tue, 16 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84920