https://www.taxtmi.com/caselaws?id=87855 Anti-scalans continuously circulated with water through pipes and tubes in sugar and molasses manufacture were treated as inputs used in relation to manufacture because they had a direct nexus with the production process and were not used merely for machinery maintenance. On that reasoning, they qualified for Modvat credit under Rule 57A of the Central Excise Rules, 1944, and the departmental challenge failed, leaving the credit allowance undisturbed. en-us Wed, 26 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 13:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87855 Anti-scalans continuously circulated with water through pipes and tubes in sugar and molasses manufacture were treated as inputs used in relation to manufacture because they had a direct nexus with the production process and were not used merely for machinery maintenance. On that reasoning, they qualified for Modvat credit under Rule 57A of the Central Excise Rules, 1944, and the departmental challenge failed, leaving the credit allowance undisturbed. Case-Laws Central Excise Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87855