https://www.taxtmi.com/caselaws?id=93900 Modvat credit was allowed for lubricant oil and caustic soda because both inputs were treated as eligible materials used in or in relation to manufacture, following prior Tribunal and Larger Bench rulings. Boraquat was denied credit because it was used for mill sanitation and was not found to be used in or in relation to the manufacture of sugar. The material principle stated is that an input qualifies for Modvat credit only when its use has the necessary manufacturing nexus. en-us Fri, 30 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 16:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93900 Modvat credit was allowed for lubricant oil and caustic soda because both inputs were treated as eligible materials used in or in relation to manufacture, following prior Tribunal and Larger Bench rulings. Boraquat was denied credit because it was used for mill sanitation and was not found to be used in or in relation to the manufacture of sugar. The material principle stated is that an input qualifies for Modvat credit only when its use has the necessary manufacturing nexus. Case-Laws Central Excise Fri, 30 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93900