https://www.taxtmi.com/caselaws?id=92771 Modvat credit was treated as admissible for air-conditioners received before the effective date of Notification No. 11/95-C.E. (N.T.), because the notification was not retrospective and could not withdraw credit for goods already received. Credit was also held admissible on furnace oil used to generate steam for heating patent or proprietary medicines and sterilising empty ampules, because the expression "in relation to" manufacture was read broadly to include preparatory and ancillary processes that directly or indirectly form part of production. The document thus states that both items were eligible for credit on the facts described. en-us Wed, 20 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 18:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92771 Modvat credit was treated as admissible for air-conditioners received before the effective date of Notification No. 11/95-C.E. (N.T.), because the notification was not retrospective and could not withdraw credit for goods already received. Credit was also held admissible on furnace oil used to generate steam for heating patent or proprietary medicines and sterilising empty ampules, because the expression "in relation to" manufacture was read broadly to include preparatory and ancillary processes that directly or indirectly form part of production. The document thus states that both items were eligible for credit on the facts described. Case-Laws Central Excise Wed, 20 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92771