https://www.taxtmi.com/caselaws?id=87675 Glass powder and glass slurry used in manufacturing seamless steel tubes were treated as inputs for Modvat credit because they were essential to the production process, fully consumed in manufacture, and necessary for detachment from the mould and conversion into a finished, marketable product. Applying the wider expression "used in or in relation to the manufacture" under Rule 57A, the goods satisfied the input test rather than being mere lubricants. The Revenue's challenge was rejected. en-us Wed, 03 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 15:51:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87675 Glass powder and glass slurry used in manufacturing seamless steel tubes were treated as inputs for Modvat credit because they were essential to the production process, fully consumed in manufacture, and necessary for detachment from the mould and conversion into a finished, marketable product. Applying the wider expression "used in or in relation to the manufacture" under Rule 57A, the goods satisfied the input test rather than being mere lubricants. The Revenue's challenge was rejected. Case-Laws Central Excise Wed, 03 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87675