https://www.taxtmi.com/caselaws?id=86856 Caustic soda used in working glass shells and preparing de-ionised water for the phosphor-coating process was treated as part of an integrated manufacturing stream, so it qualified for Modvat credit. Tungsten coil used to vapourise aluminium in the aluminiser was consumed repeatedly in the coating process and functioned as a consumable used in manufacture, so it also qualified for Modvat credit. The denial of credit on both items was set aside, and the appeal succeeded. en-us Tue, 24 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 17:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86856 Caustic soda used in working glass shells and preparing de-ionised water for the phosphor-coating process was treated as part of an integrated manufacturing stream, so it qualified for Modvat credit. Tungsten coil used to vapourise aluminium in the aluminiser was consumed repeatedly in the coating process and functioned as a consumable used in manufacture, so it also qualified for Modvat credit. The denial of credit on both items was set aside, and the appeal succeeded. Case-Laws Central Excise Tue, 24 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86856