https://www.taxtmi.com/caselaws?id=85645 Sulphuric acid added to caustic soda solution in the alumina manufacturing process was treated as an eligible Modvat input because it functioned within the production stream by regulating reaction rate, improving heat transfer, and preventing scale deposition. It was not used as a separate cleaning agent, but as part of the manufacturing operation itself, bringing it within the broader understanding of input used in or in relation to manufacture under Rule 57A. On that basis, Modvat credit was allowable and the disallowance was unsustainable. en-us Thu, 23 May 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85645 Sulphuric acid added to caustic soda solution in the alumina manufacturing process was treated as an eligible Modvat input because it functioned within the production stream by regulating reaction rate, improving heat transfer, and preventing scale deposition. It was not used as a separate cleaning agent, but as part of the manufacturing operation itself, bringing it within the broader understanding of input used in or in relation to manufacture under Rule 57A. On that basis, Modvat credit was allowable and the disallowance was unsustainable. Case-Laws Central Excise Thu, 23 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85645