https://www.taxtmi.com/caselaws?id=87147 Modvat credit was treated as available on synthetic filter cloth and asbestos millboard because both items were used as consumables in the manufacturing process of aluminium. Synthetic filter cloth was employed in filtering operations integral to manufacture, while asbestos millboard was used for an orifice plate regulating metal flow between the feed box and mould. The commentary applies the phrase "in or in relation to manufacture" broadly, stating that inputs used directly or indirectly in production qualify even if they are also described as part of plant or machinery. On that basis, denial of credit on the ground that the items were not inputs was unsustainable. en-us Tue, 15 Apr 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87147 Modvat credit was treated as available on synthetic filter cloth and asbestos millboard because both items were used as consumables in the manufacturing process of aluminium. Synthetic filter cloth was employed in filtering operations integral to manufacture, while asbestos millboard was used for an orifice plate regulating metal flow between the feed box and mould. The commentary applies the phrase "in or in relation to manufacture" broadly, stating that inputs used directly or indirectly in production qualify even if they are also described as part of plant or machinery. On that basis, denial of credit on the ground that the items were not inputs was unsustainable. Case-Laws Central Excise Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87147