https://www.taxtmi.com/caselaws?id=89061 Modvat credit was held admissible on Kleenmold 170 because the special lubricating oil was used directly in glass moulding as part of the manufacturing process. It functioned as an interface between the mould and the glass article, allowing detachment without scratching, cracking or breakage, and was therefore integral to manufacture rather than a mere machine lubricant. The earlier ruling on ordinary lubricant oil was distinguished on its facts. On this basis, the input satisfied the statutory nexus with manufacture and the Department's appeal failed. en-us Fri, 22 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 11:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89061 Modvat credit was held admissible on Kleenmold 170 because the special lubricating oil was used directly in glass moulding as part of the manufacturing process. It functioned as an interface between the mould and the glass article, allowing detachment without scratching, cracking or breakage, and was therefore integral to manufacture rather than a mere machine lubricant. The earlier ruling on ordinary lubricant oil was distinguished on its facts. On this basis, the input satisfied the statutory nexus with manufacture and the Department's appeal failed. Case-Laws Central Excise Fri, 22 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89061