https://www.taxtmi.com/caselaws?id=86499 A prima facie case for Modvat credit on LDO, furnace oil and mobile oil was found where the materials were stated to be directly used in the furnace for manufacturing iron and steel castings. Rule 57A, as applicable from 1-3-1994, was treated as having wide scope and covering goods used in relation to manufacture. On that basis, the assessee was held entitled to dispensation of pre-deposit and stay. en-us Thu, 26 Sep 1996 00:00:00 +0530 Thu, 25 Aug 2011 12:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86499 A prima facie case for Modvat credit on LDO, furnace oil and mobile oil was found where the materials were stated to be directly used in the furnace for manufacturing iron and steel castings. Rule 57A, as applicable from 1-3-1994, was treated as having wide scope and covering goods used in relation to manufacture. On that basis, the assessee was held entitled to dispensation of pre-deposit and stay. Case-Laws Central Excise Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86499