https://www.taxtmi.com/caselaws?id=86064 Rule 57A of the Central Excise Rules, 1944 allows Modvat credit only for inputs used in or in relation to manufacture of the final product. Triethylene Glycol used solely to clean and maintain filters in the plant was not part of the manufacturing process of polyester chips and therefore fell outside the eligible input category. The trade notice relied on also treated maintenance inputs as ineligible. Modvat credit was accordingly not available on Triethylene Glycol, and the claim was disallowed. en-us Wed, 27 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 10:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86064 Rule 57A of the Central Excise Rules, 1944 allows Modvat credit only for inputs used in or in relation to manufacture of the final product. Triethylene Glycol used solely to clean and maintain filters in the plant was not part of the manufacturing process of polyester chips and therefore fell outside the eligible input category. The trade notice relied on also treated maintenance inputs as ineligible. Modvat credit was accordingly not available on Triethylene Glycol, and the claim was disallowed. Case-Laws Central Excise Wed, 27 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86064