https://www.taxtmi.com/caselaws?id=92177 Modvat credit on nickel catalyst used in hydrogenating oil for glycerine manufacture remains admissible where hydrogenation forms one stage of a continuous process producing the dutiable final product. The emergence of exempt hardened technical oil and fatty acids does not attract denial of credit when the credit is restricted to catalyst used solely for obtaining glycerine and excludes catalyst attributable to processes resulting in exempt clearances. The departmental challenge to the credit was rejected, and the order allowing credit was sustained. en-us Wed, 11 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 13:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92177 Modvat credit on nickel catalyst used in hydrogenating oil for glycerine manufacture remains admissible where hydrogenation forms one stage of a continuous process producing the dutiable final product. The emergence of exempt hardened technical oil and fatty acids does not attract denial of credit when the credit is restricted to catalyst used solely for obtaining glycerine and excludes catalyst attributable to processes resulting in exempt clearances. The departmental challenge to the credit was rejected, and the order allowing credit was sustained. Case-Laws Central Excise Wed, 11 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92177