https://www.taxtmi.com/caselaws?id=86340 Materials and chemicals used integrally in polyester filament manufacture were treated as eligible Modvat inputs where they had a direct nexus with processing. Heat transfer oil used to maintain reaction temperature, cleaning chemicals for spinnerettes, silicon spray for lubrication, analytical chemicals for in-process testing, packaging material not shown to be excluded by the rule, recovery chemicals for depolymerised caprolactum, and tetra sodium salt and hydro-quinone used for polymerisation control were all accepted as inputs. Credit was therefore allowable on the items covered by the notice, because the governing rules did not exclude them on the facts stated. en-us Fri, 10 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 12:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86340 Materials and chemicals used integrally in polyester filament manufacture were treated as eligible Modvat inputs where they had a direct nexus with processing. Heat transfer oil used to maintain reaction temperature, cleaning chemicals for spinnerettes, silicon spray for lubrication, analytical chemicals for in-process testing, packaging material not shown to be excluded by the rule, recovery chemicals for depolymerised caprolactum, and tetra sodium salt and hydro-quinone used for polymerisation control were all accepted as inputs. Credit was therefore allowable on the items covered by the notice, because the governing rules did not exclude them on the facts stated. Case-Laws Central Excise Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86340