https://www.taxtmi.com/caselaws?id=89705 Modvat credit was admissible on CO2 gas used to manufacture sand moulds that served as an intermediate stage in making steel castings. Applying Rule 57A of the Central Excise Rules, 1944, the relevant test was whether the goods were used in or in relation to manufacture of the final product. Because the sand moulds were used only as a non-marketable, non-excisable intermediate product in the production process, the use of CO2 gas was sufficiently connected with the manufacture of steel castings. The denial of credit was therefore unsustainable, and consequential relief followed in accordance with law. en-us Mon, 22 Apr 1996 00:00:00 +0530 Thu, 29 Sep 2011 11:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89705 Modvat credit was admissible on CO2 gas used to manufacture sand moulds that served as an intermediate stage in making steel castings. Applying Rule 57A of the Central Excise Rules, 1944, the relevant test was whether the goods were used in or in relation to manufacture of the final product. Because the sand moulds were used only as a non-marketable, non-excisable intermediate product in the production process, the use of CO2 gas was sufficiently connected with the manufacture of steel castings. The denial of credit was therefore unsustainable, and consequential relief followed in accordance with law. Case-Laws Central Excise Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89705