https://www.taxtmi.com/caselaws?id=91423 Credit under Rule 57A was admissible for cutting oil and quenching oil used in forging manufacture because the relevant test is whether the inputs are used in or in relation to manufacture, a wider standard than the language of the cited notification. The quenching oil used in hardening and the cutting oil used to maintain temperature had a direct nexus with the manufacturing process, so the Revenue's objection failed. An earlier ruling under a different notification dealing with raw materials or components was held not to govern this issue. en-us Wed, 12 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 18:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91423 Credit under Rule 57A was admissible for cutting oil and quenching oil used in forging manufacture because the relevant test is whether the inputs are used in or in relation to manufacture, a wider standard than the language of the cited notification. The quenching oil used in hardening and the cutting oil used to maintain temperature had a direct nexus with the manufacturing process, so the Revenue's objection failed. An earlier ruling under a different notification dealing with raw materials or components was held not to govern this issue. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91423