https://www.taxtmi.com/caselaws?id=94286 Hytherm 500 used as a heating medium in the lamination process was treated as integral to manufacture and necessary to make the product marketable, so it qualified as an input for credit purposes. Denial of credit on the ground that it was used only after manufacture was held unsustainable, and the input credit was admissible. en-us Wed, 29 Dec 1999 00:00:00 +0530 Mon, 21 Nov 2011 13:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94286 Hytherm 500 used as a heating medium in the lamination process was treated as integral to manufacture and necessary to make the product marketable, so it qualified as an input for credit purposes. Denial of credit on the ground that it was used only after manufacture was held unsustainable, and the input credit was admissible. Case-Laws Central Excise Wed, 29 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94286