https://www.taxtmi.com/caselaws?id=90122 Modvat credit under Rule 57A was analysed by applying the settled test of direct nexus with manufacture or with an integrated, commercially necessary stage of production. Oxygen in cylinders and dissolved acetylene used to refurbish worn mill liners, sulphuric acid used to treat cooling water for captive power generation, hydrochloric acid and caustic soda used to regenerate resin beds for demineralised water, and branding inks used on cement bags were treated as eligible inputs. Paints used only for protection or maintenance, and refractory, electrical and other machinery-related items, were treated as outside the statutory input test. en-us Tue, 23 Jun 1998 00:00:00 +0530 Mon, 03 Oct 2011 16:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90122 Modvat credit under Rule 57A was analysed by applying the settled test of direct nexus with manufacture or with an integrated, commercially necessary stage of production. Oxygen in cylinders and dissolved acetylene used to refurbish worn mill liners, sulphuric acid used to treat cooling water for captive power generation, hydrochloric acid and caustic soda used to regenerate resin beds for demineralised water, and branding inks used on cement bags were treated as eligible inputs. Paints used only for protection or maintenance, and refractory, electrical and other machinery-related items, were treated as outside the statutory input test. Case-Laws Central Excise Tue, 23 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90122