https://www.taxtmi.com/caselaws?id=92688 Triethylene Glycol used to clean filtering equipment in polyester film, fibre and yarn manufacture qualified as an input for Modvat credit under Rule 57A because cleaning was essential to continued production and constituted use in relation to manufacture, even without incorporation in the final product. Tungsten wire used in the manufacturing process also qualified for input credit because it was not treated as an excluded tool or appliance; characterisation as capital goods was unnecessary. Materials used for essential manufacturing-related activities may receive Modvat credit unless they squarely fall within a statutory exclusion. en-us Fri, 11 Jun 1999 00:00:00 +0530 Fri, 04 Nov 2011 13:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92688 Triethylene Glycol used to clean filtering equipment in polyester film, fibre and yarn manufacture qualified as an input for Modvat credit under Rule 57A because cleaning was essential to continued production and constituted use in relation to manufacture, even without incorporation in the final product. Tungsten wire used in the manufacturing process also qualified for input credit because it was not treated as an excluded tool or appliance; characterisation as capital goods was unnecessary. Materials used for essential manufacturing-related activities may receive Modvat credit unless they squarely fall within a statutory exclusion. Case-Laws Central Excise Fri, 11 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92688