https://www.taxtmi.com/caselaws?id=88779 Modvat credit was treated as admissible for soda ash used to soften water and clean glass bottles in aerated water manufacture, because the chemical was used in or in relation to manufacture and bottle washing was incidental and ancillary to making the product marketable. Modvat credit was also allowed on filter paper used to filter sugar syrup directly employed in the final product, as the filtration stage was integrally connected with manufacture. The commentary applies the principle that inputs used at essential incidental stages, including processes necessary for marketability, can qualify for credit. en-us Fri, 06 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 12:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88779 Modvat credit was treated as admissible for soda ash used to soften water and clean glass bottles in aerated water manufacture, because the chemical was used in or in relation to manufacture and bottle washing was incidental and ancillary to making the product marketable. Modvat credit was also allowed on filter paper used to filter sugar syrup directly employed in the final product, as the filtration stage was integrally connected with manufacture. The commentary applies the principle that inputs used at essential incidental stages, including processes necessary for marketability, can qualify for credit. Case-Laws Central Excise Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88779