https://www.taxtmi.com/caselaws?id=91743 Lubricating oil/Kleen Mold-170 applied on mould surfaces was treated as an input used in or in relation to manufacture for Modvat credit under Rule 57A. Because it formed a film that enabled the glass article to detach easily without damage, it facilitated the manufacturing process and participated in production of the final goods. On that basis, the Tribunal applied its earlier view on functional use in manufacture and held that the credit claim was admissible, so the denial was unsustainable. en-us Wed, 03 Mar 1999 00:00:00 +0530 Thu, 20 Oct 2011 15:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91743 Lubricating oil/Kleen Mold-170 applied on mould surfaces was treated as an input used in or in relation to manufacture for Modvat credit under Rule 57A. Because it formed a film that enabled the glass article to detach easily without damage, it facilitated the manufacturing process and participated in production of the final goods. On that basis, the Tribunal applied its earlier view on functional use in manufacture and held that the credit claim was admissible, so the denial was unsustainable. Case-Laws Central Excise Wed, 03 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91743