https://www.taxtmi.com/caselaws?id=91309 The Tribunal upheld the classification of chromic acid and trichloro-ethylene as inputs for the manufacturing process of piston rings, allowing Modvat credit. The decision emphasized the technical necessity of these chemicals in the manufacturing process and cited previous rulings permitting credit for similar materials used in manufacturing, dismissing the Revenue's appeal. en-us Wed, 30 Dec 1998 00:00:00 +0530 Mon, 17 Oct 2011 12:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91309 The Tribunal upheld the classification of chromic acid and trichloro-ethylene as inputs for the manufacturing process of piston rings, allowing Modvat credit. The decision emphasized the technical necessity of these chemicals in the manufacturing process and cited previous rulings permitting credit for similar materials used in manufacturing, dismissing the Revenue's appeal. Case-Laws Central Excise Wed, 30 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91309