https://www.taxtmi.com/caselaws?id=85633 A specific exclusion in Notification No. 5/94 barred Modvat credit on Hessian Cloth used as packaging material, because the governing notification under Rule 57A prevailed over the rule's general inclusive definition of inputs. By contrast, Mobil Oil used to lubricate machinery in the manufacturing process was treated as an admissible input where its use had an integral and commercially necessary nexus with manufacture, even though it did not form part of the raw material stream or serve as fuel. The result was partial relief, with credit denied on packaging material and allowed on lubricating oil. en-us Thu, 02 May 1996 00:00:00 +0530 Sat, 06 Aug 2011 12:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85633 A specific exclusion in Notification No. 5/94 barred Modvat credit on Hessian Cloth used as packaging material, because the governing notification under Rule 57A prevailed over the rule's general inclusive definition of inputs. By contrast, Mobil Oil used to lubricate machinery in the manufacturing process was treated as an admissible input where its use had an integral and commercially necessary nexus with manufacture, even though it did not form part of the raw material stream or serve as fuel. The result was partial relief, with credit denied on packaging material and allowed on lubricating oil. Case-Laws Central Excise Thu, 02 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85633