https://www.taxtmi.com/caselaws?id=88632 RUSTILD DW was treated as an input directly used in the manufacture of steel strips because it lubricated the final product to prevent rusting, rather than lubricating machinery. On that factual basis, the input qualified for Modvat credit under Rule 57 of the Central Excise Rules, and the Revenue's contrary view was rejected. en-us Mon, 13 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88632 RUSTILD DW was treated as an input directly used in the manufacture of steel strips because it lubricated the final product to prevent rusting, rather than lubricating machinery. On that factual basis, the input qualified for Modvat credit under Rule 57 of the Central Excise Rules, and the Revenue's contrary view was rejected. Case-Laws Central Excise Mon, 13 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88632