https://www.taxtmi.com/caselaws?id=87995 Modvat credit is admissible on inputs used in or in relation to soap manufacture even if they do not physically survive in the final product, so activated carbon, caustic soda lye and dicamol filter aid qualified for credit. Credit is not allowable to the extent caustic soda lye was used in soap stock cleared as exempted material, and the attributable quantity had to be determined from the assessee's records and primary evidence. en-us Mon, 27 Jan 1997 00:00:00 +0530 Wed, 14 Sep 2011 13:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87995 Modvat credit is admissible on inputs used in or in relation to soap manufacture even if they do not physically survive in the final product, so activated carbon, caustic soda lye and dicamol filter aid qualified for credit. Credit is not allowable to the extent caustic soda lye was used in soap stock cleared as exempted material, and the attributable quantity had to be determined from the assessee's records and primary evidence. Case-Laws Central Excise Mon, 27 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87995