https://www.taxtmi.com/caselaws?id=85999 Modvat credit was denied because the items were used only as corrosion inhibitors in cooling water and steam generation systems and for maintenance of machinery, not as ingredients or inputs in the manufacture of synthetic rubber. The cited authorities were distinguished on the basis that credit is available only where goods are used directly in manufacture or are so integrally connected with the process that they enter into or are required for production of the final product. As the dispute turned on these factual findings, no referable question of law arose under Rule 57A. en-us Mon, 09 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 15:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85999 Modvat credit was denied because the items were used only as corrosion inhibitors in cooling water and steam generation systems and for maintenance of machinery, not as ingredients or inputs in the manufacture of synthetic rubber. The cited authorities were distinguished on the basis that credit is available only where goods are used directly in manufacture or are so integrally connected with the process that they enter into or are required for production of the final product. As the dispute turned on these factual findings, no referable question of law arose under Rule 57A. Case-Laws Central Excise Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85999