https://www.taxtmi.com/caselaws?id=85224 Triethylene Glycol used to clean machinery in the production of polyester staple fibre and polyester yarn can qualify for Modvat credit if the cleaning is an essential and integral part of the manufacturing process. Rule 57A extends beyond direct physical or chemical use and covers inputs used in relation to manufacture. Where the equipment must be cleaned to keep the production process going and the use is connected with manufacture, the input is not excluded as mere machinery maintenance. On that basis, cleaning use of Triethylene Glycol was treated as eligible input and credit was admissible. en-us Fri, 29 Mar 1996 00:00:00 +0530 Wed, 03 Aug 2011 15:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85224 Triethylene Glycol used to clean machinery in the production of polyester staple fibre and polyester yarn can qualify for Modvat credit if the cleaning is an essential and integral part of the manufacturing process. Rule 57A extends beyond direct physical or chemical use and covers inputs used in relation to manufacture. Where the equipment must be cleaned to keep the production process going and the use is connected with manufacture, the input is not excluded as mere machinery maintenance. On that basis, cleaning use of Triethylene Glycol was treated as eligible input and credit was admissible. Case-Laws Central Excise Fri, 29 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85224