https://www.taxtmi.com/caselaws?id=89391 Soda ash and caustic soda used in sugar manufacture were treated as eligible inputs where they served cleaning, descaling, demineralisation of boiler feed water, or condensation of sulphuric acid fumes in the vacuum pan. The Tribunal applied the settled Rule 57A principle that materials having a sufficient nexus with the manufacturing process, including those used to clean or maintain machinery and equipment employed in production, qualify as admissible inputs. On that basis, the same treatment was extended to soda ash, and both substances were held admissible as inputs. en-us Fri, 09 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 17:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89391 Soda ash and caustic soda used in sugar manufacture were treated as eligible inputs where they served cleaning, descaling, demineralisation of boiler feed water, or condensation of sulphuric acid fumes in the vacuum pan. The Tribunal applied the settled Rule 57A principle that materials having a sufficient nexus with the manufacturing process, including those used to clean or maintain machinery and equipment employed in production, qualify as admissible inputs. On that basis, the same treatment was extended to soda ash, and both substances were held admissible as inputs. Case-Laws Central Excise Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89391