https://www.taxtmi.com/caselaws?id=88091 Rule 57A was interpreted broadly to cover goods used in or in relation to manufacture, not only materials that physically enter the finished product. Dicamol, used as a filter aid in antibiotic production, was treated as an input because it facilitated the manufacturing process and was connected with activities pertaining to manufacture. On that basis, the material qualified for Modvat credit. The analysis relied on the wide ambit of the phrase "used in or in relation to the manufacture" and the supporting Larger Bench view on similar production materials. en-us Thu, 18 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88091 Rule 57A was interpreted broadly to cover goods used in or in relation to manufacture, not only materials that physically enter the finished product. Dicamol, used as a filter aid in antibiotic production, was treated as an input because it facilitated the manufacturing process and was connected with activities pertaining to manufacture. On that basis, the material qualified for Modvat credit. The analysis relied on the wide ambit of the phrase "used in or in relation to the manufacture" and the supporting Larger Bench view on similar production materials. Case-Laws Central Excise Thu, 18 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88091