https://www.taxtmi.com/caselaws?id=90611 Modvat credit under Rule 57A was held admissible for lubricating oil, hydraulic oil and gear oil used in manufacturing operations. The Tribunal applied the principle that use "in relation to" manufacture extends beyond direct input into production and covers processes integrally connected with manufacture, including lubrication necessary for efficient operation of machinery. On the facts, the oils were used both for machine lubrication and on materials during the process, and they did not fall within the rule's excluded category. No question of law was found fit for reference. en-us Fri, 10 Oct 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90611 Modvat credit under Rule 57A was held admissible for lubricating oil, hydraulic oil and gear oil used in manufacturing operations. The Tribunal applied the principle that use "in relation to" manufacture extends beyond direct input into production and covers processes integrally connected with manufacture, including lubrication necessary for efficient operation of machinery. On the facts, the oils were used both for machine lubrication and on materials during the process, and they did not fall within the rule's excluded category. No question of law was found fit for reference. Case-Laws Central Excise Fri, 10 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90611