https://www.taxtmi.com/caselaws?id=89535 Input credit eligibility depends on actual use in the manufacturing process, not on whether production could theoretically occur without the commodity. Where a manufacturer elects to use phosphoric acid in manufacturing sugar, it qualifies as an input for credit purposes. Alternative production methods do not justify denying credit on the basis that the commodity is not universally necessary, as that would effectively prescribe the technology or manufacturing process to be adopted. Credit for phosphoric acid used in sugar manufacture was therefore treated as allowable. en-us Sun, 08 Feb 1998 00:00:00 +0530 Tue, 27 Sep 2011 17:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89535 Input credit eligibility depends on actual use in the manufacturing process, not on whether production could theoretically occur without the commodity. Where a manufacturer elects to use phosphoric acid in manufacturing sugar, it qualifies as an input for credit purposes. Alternative production methods do not justify denying credit on the basis that the commodity is not universally necessary, as that would effectively prescribe the technology or manufacturing process to be adopted. Credit for phosphoric acid used in sugar manufacture was therefore treated as allowable. Case-Laws Central Excise Sun, 08 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89535