https://www.taxtmi.com/caselaws?id=85767 Foundry chemicals and fluxes mixed into molten metal to remove impurities and impart required hardness were treated as essential ingredients in the manufacture of castings. Because their use in the process was admitted and they operated directly in relation to production, they were described as eligible inputs for Modvat credit. The note emphasises that such credit could not be denied merely on departmental objection where the materials functioned as part of the manufacturing process. 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 into molten metal to remove impurities and impart required hardness were treated as essential ingredients in the manufacture of castings. Because their use in the process was admitted and they operated directly in relation to production, they were described as eligible inputs for Modvat credit. The note emphasises that such credit could not be denied merely on departmental objection where the materials functioned as part of the manufacturing process. Case-Laws Central Excise Thu, 05 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85767