https://www.taxtmi.com/caselaws?id=87214 Hydrogen gas used at an intermediate stage in the manufacture of sodium cyanide was treated as an input used in relation to manufacture for Modvat credit purposes under Rule 57A of the Central Excise Rules, 1944. Although it was not a direct component of the final product, it had an integral role in the production process and the final product could not emerge without its use at the relevant stage. On that broader reading, the input was held eligible for Modvat credit. en-us Wed, 23 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 15:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87214 Hydrogen gas used at an intermediate stage in the manufacture of sodium cyanide was treated as an input used in relation to manufacture for Modvat credit purposes under Rule 57A of the Central Excise Rules, 1944. Although it was not a direct component of the final product, it had an integral role in the production process and the final product could not emerge without its use at the relevant stage. On that broader reading, the input was held eligible for Modvat credit. Case-Laws Central Excise Wed, 23 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87214