https://www.taxtmi.com/caselaws?id=93947 Modvat credit under Rule 57A was recognised for lubricants, caustic soda and organic surface-active agents used in sugar manufacture. Lubricants and caustic soda were already covered by earlier Tribunal rulings and treated as allowable inputs. Organic surface-active agents used to clean pipes and tubes carrying intermediate products were given the same functional treatment as caustic soda, because their use was integrally connected with the manufacturing process. On that basis, the goods satisfied the requirement of use in relation to manufacture, and credit was admissible in favour of the assessee. en-us Thu, 03 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 10:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93947 Modvat credit under Rule 57A was recognised for lubricants, caustic soda and organic surface-active agents used in sugar manufacture. Lubricants and caustic soda were already covered by earlier Tribunal rulings and treated as allowable inputs. Organic surface-active agents used to clean pipes and tubes carrying intermediate products were given the same functional treatment as caustic soda, because their use was integrally connected with the manufacturing process. On that basis, the goods satisfied the requirement of use in relation to manufacture, and credit was admissible in favour of the assessee. Case-Laws Central Excise Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93947