https://www.taxtmi.com/caselaws?id=85379 Silicon spray was treated as covered by a Rule 57G declaration describing the input as a surface active agent, because technical literature and expert opinion showed it fell within that generic class. The text also states that silicon spray was used in relation to manufacture of polypropylene filament yarn, providing lubrication and improving yarn properties during production, and that it was an essential input rather than a mere machine part. On that basis, the item was described as eligible for Modvat credit under Rule 57A, and the denial of credit was said to be unsustainable. en-us Fri, 05 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 16:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85379 Silicon spray was treated as covered by a Rule 57G declaration describing the input as a surface active agent, because technical literature and expert opinion showed it fell within that generic class. The text also states that silicon spray was used in relation to manufacture of polypropylene filament yarn, providing lubrication and improving yarn properties during production, and that it was an essential input rather than a mere machine part. On that basis, the item was described as eligible for Modvat credit under Rule 57A, and the denial of credit was said to be unsustainable. Case-Laws Central Excise Fri, 05 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85379