https://www.taxtmi.com/caselaws?id=90939 Modvat credit on LPG was held admissible where the gas was mixed with air to generate Endo Gas for heat treatment in the manufacture of screws, bolts and nuts. The process was treated as an essential and indispensable part of manufacture, so the LPG had a direct nexus with production even though it was not physically embedded in the final goods. The phrase "in or in relation to the manufacture" in Rule 57A was satisfied, and inputs used as a direct aid in the manufacturing process qualified for credit. The Revenue's challenge therefore failed. en-us Wed, 07 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 16:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90939 Modvat credit on LPG was held admissible where the gas was mixed with air to generate Endo Gas for heat treatment in the manufacture of screws, bolts and nuts. The process was treated as an essential and indispensable part of manufacture, so the LPG had a direct nexus with production even though it was not physically embedded in the final goods. The phrase "in or in relation to the manufacture" in Rule 57A was satisfied, and inputs used as a direct aid in the manufacturing process qualified for credit. The Revenue's challenge therefore failed. Case-Laws Central Excise Wed, 07 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90939