https://www.taxtmi.com/caselaws?id=95432 Modvat credit was treated as admissible for tempering oil and cutting oil under Rule 57A because both were used directly in the manufacturing process and in relation to manufacture of the final product, even though they were not used as fuel. The disallowance for those items was set aside. As the appeal succeeded only in part, the penalty was correspondingly reduced. The remaining disallowance relating to the unpressed item was left undisturbed. The stated principle is that an input qualifies for Modvat credit when it is used in relation to manufacture, not merely when it functions as fuel. en-us Tue, 23 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 13:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95432 Modvat credit was treated as admissible for tempering oil and cutting oil under Rule 57A because both were used directly in the manufacturing process and in relation to manufacture of the final product, even though they were not used as fuel. The disallowance for those items was set aside. As the appeal succeeded only in part, the penalty was correspondingly reduced. The remaining disallowance relating to the unpressed item was left undisturbed. The stated principle is that an input qualifies for Modvat credit when it is used in relation to manufacture, not merely when it functions as fuel. Case-Laws Central Excise Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95432