https://www.taxtmi.com/caselaws?id=91056 Lubricating oil and hydraulic oil used in the manufacturing process were treated as inputs for Modvat credit under Rule 57A where their use had an integral and necessary nexus with manufacture. The governing test was whether the material was used in or in relation to manufacture, even if it did not enter the main stream of production as a raw material. Lubricating oil used to keep machinery operational during manufacture satisfied that test, and credit was held admissible. The disallowance was set aside and the appeal was allowed. en-us Tue, 16 Jul 1996 00:00:00 +0530 Thu, 13 Oct 2011 15:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91056 Lubricating oil and hydraulic oil used in the manufacturing process were treated as inputs for Modvat credit under Rule 57A where their use had an integral and necessary nexus with manufacture. The governing test was whether the material was used in or in relation to manufacture, even if it did not enter the main stream of production as a raw material. Lubricating oil used to keep machinery operational during manufacture satisfied that test, and credit was held admissible. The disallowance was set aside and the appeal was allowed. Case-Laws Central Excise Tue, 16 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91056