https://www.taxtmi.com/caselaws?id=89863 Modvat credit was treated as admissible on sulphur used to manufacture sulphur dioxide where that gas was used in the purification of sugar, because the input was used in relation to the manufacture of the final product. The claimed exemption of sulphur dioxide under Notification No. 40/85-C.E. was not proved by evidence, and the decisive test remained whether the input had the required nexus with production of sugar. On that basis, credit was allowed and the Revenue's challenge failed. en-us Thu, 10 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89863 Modvat credit was treated as admissible on sulphur used to manufacture sulphur dioxide where that gas was used in the purification of sugar, because the input was used in relation to the manufacture of the final product. The claimed exemption of sulphur dioxide under Notification No. 40/85-C.E. was not proved by evidence, and the decisive test remained whether the input had the required nexus with production of sugar. On that basis, credit was allowed and the Revenue's challenge failed. Case-Laws Central Excise Thu, 10 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89863