https://www.taxtmi.com/caselaws?id=89732 A boiler used to generate steam for manufacture of liquid glucose was treated as integrally connected with the manufacturing process and as used in or in relation to manufacture. On that reasoning, the equipment qualified for benefit under Rule 57Q because the steam formed part of the manufacturing stream of the final product. The stated result was that the assessee's claim was accepted and the benefit was held admissible for the boiler in the connected process. en-us Fri, 22 Aug 1997 00:00:00 +0530 Thu, 29 Sep 2011 14:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89732 A boiler used to generate steam for manufacture of liquid glucose was treated as integrally connected with the manufacturing process and as used in or in relation to manufacture. On that reasoning, the equipment qualified for benefit under Rule 57Q because the steam formed part of the manufacturing stream of the final product. The stated result was that the assessee's claim was accepted and the benefit was held admissible for the boiler in the connected process. Case-Laws Central Excise Fri, 22 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89732