https://www.taxtmi.com/caselaws?id=94677 The appeals by the department were dismissed, affirming the eligibility of Modvat credit for inputs used in the production of sand moulds for investment castings. The judgment emphasized that inputs used "in relation to the manufacture" of the final product are eligible for credit, even if not directly in the main manufacturing stream. The court held that sand moulds were integral to the manufacturing process of casting, justifying the use of chemicals or resin in the sand mixture as being "in relation to the manufacture" of the final product. en-us Mon, 03 Jan 2000 00:00:00 +0530 Fri, 02 Dec 2011 18:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94677 The appeals by the department were dismissed, affirming the eligibility of Modvat credit for inputs used in the production of sand moulds for investment castings. The judgment emphasized that inputs used "in relation to the manufacture" of the final product are eligible for credit, even if not directly in the main manufacturing stream. The court held that sand moulds were integral to the manufacturing process of casting, justifying the use of chemicals or resin in the sand mixture as being "in relation to the manufacture" of the final product. Case-Laws Central Excise Mon, 03 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94677