https://www.taxtmi.com/caselaws?id=85042 Oxygen gas used to cut billets and blooms to sizes suitable for feeding into rolling mills was treated as an input used in or in relation to manufacture, because the cutting operation was an indispensable intermediate step in producing bars and rods. The gas was not regarded as merely a separate tool use, as the material could not be further processed without that operation. Modvat credit was therefore admissible. en-us Thu, 08 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 14:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85042 Oxygen gas used to cut billets and blooms to sizes suitable for feeding into rolling mills was treated as an input used in or in relation to manufacture, because the cutting operation was an indispensable intermediate step in producing bars and rods. The gas was not regarded as merely a separate tool use, as the material could not be further processed without that operation. Modvat credit was therefore admissible. Case-Laws Central Excise Thu, 08 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85042