https://www.taxtmi.com/caselaws?id=87746 Graphite boats, graphite powder and solvent used in vacuum metallising were treated as inputs used in relation to manufacture, because they performed an integral consumable function in heating, vaporising and depositing aluminium on plastic film. Applying the wide meaning of "used in relation to manufacture," the materials qualified even though they were not incorporated into the final product and were physically consumed in the process. Modvat credit was therefore available under Rule 57A. en-us Tue, 15 Oct 1996 00:00:00 +0530 Sat, 10 Sep 2011 10:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87746 Graphite boats, graphite powder and solvent used in vacuum metallising were treated as inputs used in relation to manufacture, because they performed an integral consumable function in heating, vaporising and depositing aluminium on plastic film. Applying the wide meaning of "used in relation to manufacture," the materials qualified even though they were not incorporated into the final product and were physically consumed in the process. Modvat credit was therefore available under Rule 57A. Case-Laws Central Excise Tue, 15 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87746