https://www.taxtmi.com/caselaws?id=88668 Modvat credit could not be denied merely because vegetable non-essential oil and soap were manufactured as separate processes and covered by separate declarations. The decisive factor was that vegetable oil was used as an input in the manufacture of soap, so the absence of a continuous process between the two products did not defeat credit eligibility. Separate manufacture or separate filing under Rule 57G(1) was not, by itself, a valid ground to refuse the benefit, and credit remained available under the applicable Modvat framework. en-us Mon, 18 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 14:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88668 Modvat credit could not be denied merely because vegetable non-essential oil and soap were manufactured as separate processes and covered by separate declarations. The decisive factor was that vegetable oil was used as an input in the manufacture of soap, so the absence of a continuous process between the two products did not defeat credit eligibility. Separate manufacture or separate filing under Rule 57G(1) was not, by itself, a valid ground to refuse the benefit, and credit remained available under the applicable Modvat framework. Case-Laws Central Excise Mon, 18 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88668