https://www.taxtmi.com/caselaws?id=88403 Modvat credit is affirmed for inputs used in manufacturing processes where the materials are actually employed in production and the declarations substantially identify them. Hydrochloric acid, ferric alum and activated carbon used to purify glycerine obtained as a by-product were treated as eligible inputs, even though glycerine was not separately declared as the final product. Caustic soda lye used in soap manufacture was also treated as creditable under Rule 57D despite exempt or residual by-products. Credit was not denied merely because declarations used generic or qualified descriptions, where the actual inputs corresponded and the department did not dispute their use. en-us Tue, 21 Apr 1998 00:00:00 +0530 Sat, 17 Sep 2011 16:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88403 Modvat credit is affirmed for inputs used in manufacturing processes where the materials are actually employed in production and the declarations substantially identify them. Hydrochloric acid, ferric alum and activated carbon used to purify glycerine obtained as a by-product were treated as eligible inputs, even though glycerine was not separately declared as the final product. Caustic soda lye used in soap manufacture was also treated as creditable under Rule 57D despite exempt or residual by-products. Credit was not denied merely because declarations used generic or qualified descriptions, where the actual inputs corresponded and the department did not dispute their use. Case-Laws Central Excise Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88403