https://www.taxtmi.com/caselaws?id=91565 Chemicals used to prepare sand moulds for steel castings were treated as eligible for Modvat credit under Rule 57A because the phrase "in relation to the manufacture" was given a broad construction. The applicable Larger Bench view recognised that inputs used in making moulds integrally connected with the casting process fall within the rule, and the earlier restrictive view excluding sand mould-related inputs was not followed. On that basis, the claim for credit was accepted. en-us Fri, 20 Jun 1997 00:00:00 +0530 Wed, 19 Oct 2011 12:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91565 Chemicals used to prepare sand moulds for steel castings were treated as eligible for Modvat credit under Rule 57A because the phrase "in relation to the manufacture" was given a broad construction. The applicable Larger Bench view recognised that inputs used in making moulds integrally connected with the casting process fall within the rule, and the earlier restrictive view excluding sand mould-related inputs was not followed. On that basis, the claim for credit was accepted. Case-Laws Central Excise Fri, 20 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91565