https://www.taxtmi.com/caselaws?id=86465 Oxygen gas used for cutting and welding in the manufacture of tractor parts qualified as an input used in or in relation to manufacture, so Modvat credit was admissible and the lower authority's view on that item was affirmed. The mere fact that oxygen was used for cutting did not make it a tool, so the tools exclusion was inapplicable. Calcium carbide did not qualify because it was not shown to be directly used in or in relation to the manufacture of the final product, even though it was used to produce acetylene gas; Modvat credit on that item was therefore denied and the lower authority's allowance was modified. en-us Fri, 10 May 1996 00:00:00 +0530 Thu, 25 Aug 2011 10:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86465 Oxygen gas used for cutting and welding in the manufacture of tractor parts qualified as an input used in or in relation to manufacture, so Modvat credit was admissible and the lower authority's view on that item was affirmed. The mere fact that oxygen was used for cutting did not make it a tool, so the tools exclusion was inapplicable. Calcium carbide did not qualify because it was not shown to be directly used in or in relation to the manufacture of the final product, even though it was used to produce acetylene gas; Modvat credit on that item was therefore denied and the lower authority's allowance was modified. Case-Laws Central Excise Fri, 10 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86465