https://www.taxtmi.com/caselaws?id=86190 Modvat credit was admissible on silica gel, coating oil and platinum rhodium catalyst used in the manufacture of nitric acid and ammonium nitrate. Silica gel was treated as a technical necessity because it dried the air used in the manufacturing stream, which formed part of the raw material source. Coating oil qualified because it kept ammonium nitrate prills marketable by preventing lump formation, bringing it within use "in or in relation to manufacture." Platinum rhodium catalyst also qualified because it promoted the chemical reaction during manufacture while retaining its identity and was not excluded under Rule 57A. The assessee succeeded and the denial of credit did not survive. en-us Tue, 19 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 17:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86190 Modvat credit was admissible on silica gel, coating oil and platinum rhodium catalyst used in the manufacture of nitric acid and ammonium nitrate. Silica gel was treated as a technical necessity because it dried the air used in the manufacturing stream, which formed part of the raw material source. Coating oil qualified because it kept ammonium nitrate prills marketable by preventing lump formation, bringing it within use "in or in relation to manufacture." Platinum rhodium catalyst also qualified because it promoted the chemical reaction during manufacture while retaining its identity and was not excluded under Rule 57A. The assessee succeeded and the denial of credit did not survive. Case-Laws Central Excise Tue, 19 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86190