https://www.taxtmi.com/caselaws?id=85767 Foundry chemicals and fluxes mixed with molten metal to remove impurities, foreign particles and achieve the required hardness in castings qualify as inputs for Modvat credit. Their admitted use as essential ingredients in the manufacturing process establishes a direct relation to production of the final product. Modvat treatment cannot be denied merely because of the Department's objection where the materials perform these manufacturing functions. The Department's appeal failed, confirming eligibility for credit. en-us Thu, 05 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 11:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85767 Foundry chemicals and fluxes mixed with molten metal to remove impurities, foreign particles and achieve the required hardness in castings qualify as inputs for Modvat credit. Their admitted use as essential ingredients in the manufacturing process establishes a direct relation to production of the final product. Modvat treatment cannot be denied merely because of the Department's objection where the materials perform these manufacturing functions. The Department's appeal failed, confirming eligibility for credit. Case-Laws Central Excise Thu, 05 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85767