https://www.taxtmi.com/caselaws?id=85557 Lubricant oils and greases used only for machinery maintenance do not qualify as Modvat inputs under Rule 57A in the manufacture of sugar and molasses. The test is whether the goods are essential to manufacture and integral to the creation of the final product; items that merely facilitate smoother or optimum operation of machinery fall outside the permissible input category. On that reasoning, oils and greases used for maintenance are not admissible for Modvat credit. en-us Wed, 31 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 17:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85557 Lubricant oils and greases used only for machinery maintenance do not qualify as Modvat inputs under Rule 57A in the manufacture of sugar and molasses. The test is whether the goods are essential to manufacture and integral to the creation of the final product; items that merely facilitate smoother or optimum operation of machinery fall outside the permissible input category. On that reasoning, oils and greases used for maintenance are not admissible for Modvat credit. Case-Laws Central Excise Wed, 31 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85557