https://www.taxtmi.com/caselaws?id=85071 Consumables used to keep manufacturing equipment operational or to facilitate the manufacturing process may qualify as Modvat inputs if they are used in or in relation to manufacture and are not covered by the exclusion in Rule 57A. Trichloro ethylene used to clean filter meshes was treated as an input because it helped prevent clogging and maintain effective production, even though it was not used continuously. Silicon spray used to lubricate jet interiors was likewise treated as an input because it eased the passage of material and avoided clogging. The commentary thus states that periodic use does not by itself defeat Modvat eligibility. en-us Tue, 27 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 16:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85071 Consumables used to keep manufacturing equipment operational or to facilitate the manufacturing process may qualify as Modvat inputs if they are used in or in relation to manufacture and are not covered by the exclusion in Rule 57A. Trichloro ethylene used to clean filter meshes was treated as an input because it helped prevent clogging and maintain effective production, even though it was not used continuously. Silicon spray used to lubricate jet interiors was likewise treated as an input because it eased the passage of material and avoided clogging. The commentary thus states that periodic use does not by itself defeat Modvat eligibility. Case-Laws Central Excise Tue, 27 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85071