https://www.taxtmi.com/caselaws?id=95318 Modvat credit was not admissible on Clean Flo and Floron Gas used solely to clean and maintain the air-conditioning system in the manufacturing plant. The chemicals were applied only to remove deposits and fungus from cooling coils, and the air-conditioners themselves were not eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. As the consumables were used merely for upkeep of a non-modvatable system and had no direct or indirect nexus with manufacture of the final product, credit was unavailable under Rule 57A. The appeal therefore failed, and the order allowing credit was sustained. en-us Fri, 08 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 11:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95318 Modvat credit was not admissible on Clean Flo and Floron Gas used solely to clean and maintain the air-conditioning system in the manufacturing plant. The chemicals were applied only to remove deposits and fungus from cooling coils, and the air-conditioners themselves were not eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. As the consumables were used merely for upkeep of a non-modvatable system and had no direct or indirect nexus with manufacture of the final product, credit was unavailable under Rule 57A. The appeal therefore failed, and the order allowing credit was sustained. Case-Laws Central Excise Fri, 08 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95318