https://www.taxtmi.com/caselaws?id=87087 Furnace oil used to generate electricity consumed in cement manufacture was treated as an eligible Modvat input because Rule 57A covered inputs used as fuel, and the phrase "in or in relation to" manufacture was read broadly to include fuel oil used within the manufacturing process. On that basis, the oil was regarded as sufficiently connected with production of the final product, and Modvat credit was admissible. en-us Tue, 12 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 16:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87087 Furnace oil used to generate electricity consumed in cement manufacture was treated as an eligible Modvat input because Rule 57A covered inputs used as fuel, and the phrase "in or in relation to" manufacture was read broadly to include fuel oil used within the manufacturing process. On that basis, the oil was regarded as sufficiently connected with production of the final product, and Modvat credit was admissible. Case-Laws Central Excise Tue, 12 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87087