https://www.taxtmi.com/caselaws?id=85750 Dowtherm Diphyl, used as a heating medium to maintain the regulated temperature required in manufacture of nylon and polyester filament yarn, was treated as used in or in relation to manufacture under Rule 57A. Because the material was indispensable to the production process and was consumed during manufacture, it satisfied the requirement of an eligible input for Modvat credit. Credit was therefore allowed and the denial of Modvat credit was set aside in favour of the assessee. en-us Thu, 29 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 18:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85750 Dowtherm Diphyl, used as a heating medium to maintain the regulated temperature required in manufacture of nylon and polyester filament yarn, was treated as used in or in relation to manufacture under Rule 57A. Because the material was indispensable to the production process and was consumed during manufacture, it satisfied the requirement of an eligible input for Modvat credit. Credit was therefore allowed and the denial of Modvat credit was set aside in favour of the assessee. Case-Laws Central Excise Thu, 29 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85750