https://www.taxtmi.com/caselaws?id=86848 Rule 57A was applied broadly to the expression "in relation to manufacture" so that inputs used in activities connected with production can qualify for Modvat credit even if they do not form part of the finished product. Dicamol, used as a filter aid to separate solids before extraction of the active ingredient, was treated as an eligible input because it was used in the manufacturing process and was covered by the wider ambit of the rule. Denial of credit was therefore unsustainable. en-us Fri, 20 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 17:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86848 Rule 57A was applied broadly to the expression "in relation to manufacture" so that inputs used in activities connected with production can qualify for Modvat credit even if they do not form part of the finished product. Dicamol, used as a filter aid to separate solids before extraction of the active ingredient, was treated as an eligible input because it was used in the manufacturing process and was covered by the wider ambit of the rule. Denial of credit was therefore unsustainable. Case-Laws Central Excise Fri, 20 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86848