https://www.taxtmi.com/caselaws?id=87290 Eligibility for Modvat credit under Rule 57A depended on whether each item was in fact used in relation to manufacture. The expression "used in relation to" was treated as broad enough to include items not directly used in the manufacturing process but contributing to it. Because the answer turned on factual appreciation of the use of each item in plant and machinery, no independent question of law arose from the reference applications. The reference applications were therefore rejected. en-us Fri, 19 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 10:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87290 Eligibility for Modvat credit under Rule 57A depended on whether each item was in fact used in relation to manufacture. The expression "used in relation to" was treated as broad enough to include items not directly used in the manufacturing process but contributing to it. Because the answer turned on factual appreciation of the use of each item in plant and machinery, no independent question of law arose from the reference applications. The reference applications were therefore rejected. Case-Laws Central Excise Fri, 19 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87290