https://www.taxtmi.com/caselaws?id=87895 Goods used directly or indirectly in or in relation to manufacture can qualify as inputs under Rule 57A after the June 1995 amendment, even if they do not enter the physical stream of production. Hytherm 500 oil, hydraulic oil, lubricating oils, resins and cooling liquid were treated as having an indirect but real nexus with manufacture because they were used in essential processes, machinery operation and handling of workpieces. As they did not fall within the excluded category in the rule's explanation, Modvat credit was admissible and the orders denying credit were unsustainable. en-us Mon, 15 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 16:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87895 Goods used directly or indirectly in or in relation to manufacture can qualify as inputs under Rule 57A after the June 1995 amendment, even if they do not enter the physical stream of production. Hytherm 500 oil, hydraulic oil, lubricating oils, resins and cooling liquid were treated as having an indirect but real nexus with manufacture because they were used in essential processes, machinery operation and handling of workpieces. As they did not fall within the excluded category in the rule's explanation, Modvat credit was admissible and the orders denying credit were unsustainable. Case-Laws Central Excise Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87895