https://www.taxtmi.com/caselaws?id=86238 Modvat credit was treated as admissible on inputs used to clean glass bottles and purify sugar syrup in the manufacture of aerated water because both processes were considered technically necessary and directly connected with manufacture. Cleaning the bottles was regarded as an essential preparatory step, since the product was marketed in the bottles and could not emerge as a hygienic drink without that cleaning. Purification of sugar syrup was also treated as a prerequisite for use in the final product. The inputs were therefore held to be used in or in relation to manufacture, supporting credit entitlement in favour of the assessee. en-us Wed, 14 Aug 1996 00:00:00 +0530 Tue, 16 Aug 2011 16:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86238 Modvat credit was treated as admissible on inputs used to clean glass bottles and purify sugar syrup in the manufacture of aerated water because both processes were considered technically necessary and directly connected with manufacture. Cleaning the bottles was regarded as an essential preparatory step, since the product was marketed in the bottles and could not emerge as a hygienic drink without that cleaning. Purification of sugar syrup was also treated as a prerequisite for use in the final product. The inputs were therefore held to be used in or in relation to manufacture, supporting credit entitlement in favour of the assessee. Case-Laws Central Excise Wed, 14 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86238