https://www.taxtmi.com/caselaws?id=87541 Modvat credit was admissible on Triethyl Glycol and Silicon compound because the Tribunal applied its earlier rulings and treated both items as eligible inputs under Rule 57A. Alfa Alumina used as a consumable filtering medium in the manufacture of POY and Polyester Flat Yarn was also held to be an input, as it performed an integral manufacturing function and was not covered by the exclusion under Rule 57A. With credit allowed on all disputed items, the penalty had no surviving basis and was set aside. en-us Wed, 18 Jun 1997 00:00:00 +0530 Tue, 06 Sep 2011 16:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87541 Modvat credit was admissible on Triethyl Glycol and Silicon compound because the Tribunal applied its earlier rulings and treated both items as eligible inputs under Rule 57A. Alfa Alumina used as a consumable filtering medium in the manufacture of POY and Polyester Flat Yarn was also held to be an input, as it performed an integral manufacturing function and was not covered by the exclusion under Rule 57A. With credit allowed on all disputed items, the penalty had no surviving basis and was set aside. Case-Laws Central Excise Wed, 18 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87541