https://www.taxtmi.com/caselaws?id=94943 Synthetic filter cloth used in the Bayer process for manufacture of calcined alumina was treated as an essential input/raw material because it was consumed in the filtration stage necessary for production of the final product. Applying the settled principle that an item used in the manufacture of the final product qualifies as an input, Modvat credit was held admissible and could not be denied. en-us Thu, 05 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 10:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94943 Synthetic filter cloth used in the Bayer process for manufacture of calcined alumina was treated as an essential input/raw material because it was consumed in the filtration stage necessary for production of the final product. Applying the settled principle that an item used in the manufacture of the final product qualifies as an input, Modvat credit was held admissible and could not be denied. Case-Laws Central Excise Thu, 05 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94943