https://www.taxtmi.com/caselaws?id=89167 Vanadium Pentoxide was held not to qualify as an eligible Modvat input for manufacture of Zinc because the record showed it functioned as a catalyst in Sulphuric Acid manufacture and in pollution control, not in the production of Zinc. Credit was available only where the input was used in or in relation to the manufacture of the final product for which credit was claimed. As the claimed nexus with Zinc was not established, the credit was inadmissible and recovery was upheld. en-us Thu, 13 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89167 Vanadium Pentoxide was held not to qualify as an eligible Modvat input for manufacture of Zinc because the record showed it functioned as a catalyst in Sulphuric Acid manufacture and in pollution control, not in the production of Zinc. Credit was available only where the input was used in or in relation to the manufacture of the final product for which credit was claimed. As the claimed nexus with Zinc was not established, the credit was inadmissible and recovery was upheld. Case-Laws Central Excise Thu, 13 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89167