https://www.taxtmi.com/caselaws?id=88316 Rule 57A of the Central Excise Rules allowed Modvat credit only on inputs used in or in relation to manufacture of the final product, and the disputed iron, steel and other maintenance materials were held to fall outside that scope. The materials were used indirectly to keep sugar-manufacturing machinery operative, but they were treated as maintenance items rather than inputs forming part of, or used in relation to, the manufacture of sugar and molasses. On that basis, Modvat credit was not admissible and the disallowance against the assessee was upheld. en-us Tue, 20 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 17:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88316 Rule 57A of the Central Excise Rules allowed Modvat credit only on inputs used in or in relation to manufacture of the final product, and the disputed iron, steel and other maintenance materials were held to fall outside that scope. The materials were used indirectly to keep sugar-manufacturing machinery operative, but they were treated as maintenance items rather than inputs forming part of, or used in relation to, the manufacture of sugar and molasses. On that basis, Modvat credit was not admissible and the disallowance against the assessee was upheld. Case-Laws Central Excise Tue, 20 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88316