https://www.taxtmi.com/caselaws?id=92177 Nickel catalyst used in the hydrogenation stage of a continuous glycerine manufacturing process was treated as an eligible Modvat input, because the catalyst was required for producing the intended final product and credit was confined to the quantity used for that purpose. Credit was not denied merely because exempted intermediate or by-product goods such as hardened technical oil and fatty acids also emerged during the process, as the decisive factor was the use of the input in the manufacture of the dutiable final product. The article therefore states that Rule 57C does not bar credit in such a setting where the input is attributable to the final product alone. 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 Nickel catalyst used in the hydrogenation stage of a continuous glycerine manufacturing process was treated as an eligible Modvat input, because the catalyst was required for producing the intended final product and credit was confined to the quantity used for that purpose. Credit was not denied merely because exempted intermediate or by-product goods such as hardened technical oil and fatty acids also emerged during the process, as the decisive factor was the use of the input in the manufacture of the dutiable final product. The article therefore states that Rule 57C does not bar credit in such a setting where the input is attributable to the final product alone. Case-Laws Central Excise Wed, 11 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92177