https://www.taxtmi.com/caselaws?id=85602 Caustic soda and hydrochloric acid used in water treatment for steam generation in carbon black manufacture were treated as inputs used in relation to manufacture, because steam production was an essential part of the process and the chemicals supported demineralised water required for the boiler system. Inputs used for an intermediate stage do not lose eligibility merely because they are not part of the final product itself. On limitation, departmental knowledge of the Modvat claim and the assessee's disclosure negated suppression, so the extended period could not be applied. en-us Mon, 08 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 11:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85602 Caustic soda and hydrochloric acid used in water treatment for steam generation in carbon black manufacture were treated as inputs used in relation to manufacture, because steam production was an essential part of the process and the chemicals supported demineralised water required for the boiler system. Inputs used for an intermediate stage do not lose eligibility merely because they are not part of the final product itself. On limitation, departmental knowledge of the Modvat claim and the assessee's disclosure negated suppression, so the extended period could not be applied. Case-Laws Central Excise Mon, 08 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85602