https://www.taxtmi.com/caselaws?id=88890 The phrase used in or in relation to the manufacture of final products under Rule 57A was construed broadly to extend Modvat credit to inputs that participate indirectly in the manufacturing process. Effluent treatment was treated as an essential and integral part of manufacture, so inputs used for pollution control and neutralising gases before emission were regarded as part of the manufacturing process. On that basis, Caustic Soda Lye used in the effluent treatment process qualified as an eligible input for Modvat credit, and the assessee was entitled to the credit. en-us Tue, 16 Jun 1998 00:00:00 +0530 Thu, 22 Sep 2011 10:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88890 The phrase used in or in relation to the manufacture of final products under Rule 57A was construed broadly to extend Modvat credit to inputs that participate indirectly in the manufacturing process. Effluent treatment was treated as an essential and integral part of manufacture, so inputs used for pollution control and neutralising gases before emission were regarded as part of the manufacturing process. On that basis, Caustic Soda Lye used in the effluent treatment process qualified as an eligible input for Modvat credit, and the assessee was entitled to the credit. Case-Laws Central Excise Tue, 16 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88890