https://www.taxtmi.com/caselaws?id=85604 Caustic soda and hydrochloric acid used in a demineralisation plant for producing steam needed in carbon black manufacture qualify as inputs for Modvat credit under Rule 57A. The exclusion for machines, machinery and equipment does not extend to goods used in maintaining plant and machinery, and direct consumption in the finished product is not required. It is sufficient that the goods are used in or in relation to manufacture. Because steam from demineralised water was an essential part of the manufacturing process, the chemicals used in that process were integral to manufacture and the denial of credit was unsustainable. en-us Mon, 08 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 11:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85604 Caustic soda and hydrochloric acid used in a demineralisation plant for producing steam needed in carbon black manufacture qualify as inputs for Modvat credit under Rule 57A. The exclusion for machines, machinery and equipment does not extend to goods used in maintaining plant and machinery, and direct consumption in the finished product is not required. It is sufficient that the goods are used in or in relation to manufacture. Because steam from demineralised water was an essential part of the manufacturing process, the chemicals used in that process were integral to manufacture and the denial of credit was unsustainable. Case-Laws Central Excise Mon, 08 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85604