https://www.taxtmi.com/caselaws?id=88350 Modvat credit extends to materials and consumables used in necessary and integral manufacturing steps, including ancillary cleaning and filtration operations. Soda ash used to soften water incorporated into aerated water and to wash bottles before filling qualifies as an input used in or in relation to manufacture, because bottle cleaning is necessary to the production process. Filter paper used to remove sediment and impurities from sugar syrup also qualifies as a consumable input used in relation to manufacture, notwithstanding its use during an intermediate processing stage. The discussion treats both soda ash and filter paper as eligible for Modvat credit; the issue concerning glass bottles remains undecided on merits. en-us Fri, 06 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 13:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88350 Modvat credit extends to materials and consumables used in necessary and integral manufacturing steps, including ancillary cleaning and filtration operations. Soda ash used to soften water incorporated into aerated water and to wash bottles before filling qualifies as an input used in or in relation to manufacture, because bottle cleaning is necessary to the production process. Filter paper used to remove sediment and impurities from sugar syrup also qualifies as a consumable input used in relation to manufacture, notwithstanding its use during an intermediate processing stage. The discussion treats both soda ash and filter paper as eligible for Modvat credit; the issue concerning glass bottles remains undecided on merits. Case-Laws Central Excise Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88350