https://www.taxtmi.com/caselaws?id=88251 Mould cleaning compound used in the manufacturing process to protect the product from contamination, extend its life, and make it marketable was treated as an input used in or in relation to manufacture. The finding that it was directly connected with manufacture was accepted, and the principle that items forming part of the manufacturing process or required to render the final product marketable qualify as raw material or component inputs was applied. On that basis, the compound was eligible for Modvat credit and the departmental appeal failed. en-us Thu, 19 Dec 1996 00:00:00 +0530 Fri, 16 Sep 2011 14:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88251 Mould cleaning compound used in the manufacturing process to protect the product from contamination, extend its life, and make it marketable was treated as an input used in or in relation to manufacture. The finding that it was directly connected with manufacture was accepted, and the principle that items forming part of the manufacturing process or required to render the final product marketable qualify as raw material or component inputs was applied. On that basis, the compound was eligible for Modvat credit and the departmental appeal failed. Case-Laws Central Excise Thu, 19 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88251