https://www.taxtmi.com/caselaws?id=85686 Modvat credit was treated as admissible on Balmerol Aquaroll H.I. 20 used as a lubricant in the manufacture of cold rolled strips under Rule 57A of the Central Excise Rules, 1944. The appellate authority's finding, based on technical literature, that the input was used in the manufacturing process and was not unconnected with manufacture was accepted, and the adjudicating authority had not recorded any specific contrary finding on that use. On that factual nexus, the departmental challenge failed and the assessee succeeded. en-us Tue, 16 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85686 Modvat credit was treated as admissible on Balmerol Aquaroll H.I. 20 used as a lubricant in the manufacture of cold rolled strips under Rule 57A of the Central Excise Rules, 1944. The appellate authority's finding, based on technical literature, that the input was used in the manufacturing process and was not unconnected with manufacture was accepted, and the adjudicating authority had not recorded any specific contrary finding on that use. On that factual nexus, the departmental challenge failed and the assessee succeeded. Case-Laws Central Excise Tue, 16 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85686