https://www.taxtmi.com/caselaws?id=85373 Mafron gas used in the chilling process for polyester film yarn was treated as an input used in or in relation to manufacture, so Modvat credit was admissible even though the gas did not physically remain in the finished product. The objection that the gas was only part of the plant system was rejected on the facts, and the departmental circular was read consistently with the settled principle that physical presence in the final product is not required. Credit was therefore correctly allowed to the assessee. en-us Tue, 02 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85373 Mafron gas used in the chilling process for polyester film yarn was treated as an input used in or in relation to manufacture, so Modvat credit was admissible even though the gas did not physically remain in the finished product. The objection that the gas was only part of the plant system was rejected on the facts, and the departmental circular was read consistently with the settled principle that physical presence in the final product is not required. Credit was therefore correctly allowed to the assessee. Case-Laws Central Excise Tue, 02 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85373