https://www.taxtmi.com/caselaws?id=86408 Argon gas used for testing in-process material was treated as an input used in relation to manufacture because the testing formed an essential part of the production process. The phrase "used in or in relation to the manufacture" was given a wide meaning, extending to processes integrally connected with production even where the material does not become part of the finished product. Earlier Tribunal rulings on consumables and auxiliary materials used in manufacturing supported this approach. On that basis, Argon gas qualified for Modvat credit under Rule 57A and the assessee was held entitled to the credit. en-us Tue, 11 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 16:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86408 Argon gas used for testing in-process material was treated as an input used in relation to manufacture because the testing formed an essential part of the production process. The phrase "used in or in relation to the manufacture" was given a wide meaning, extending to processes integrally connected with production even where the material does not become part of the finished product. Earlier Tribunal rulings on consumables and auxiliary materials used in manufacturing supported this approach. On that basis, Argon gas qualified for Modvat credit under Rule 57A and the assessee was held entitled to the credit. Case-Laws Central Excise Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86408