https://www.taxtmi.com/caselaws?id=95523 Phosphoric acid and ammonium bifluoride were treated as inputs used in or in relation to the manufacture of sugar, so Modvat credit was available. The Tribunal found that sugar could not be manufactured without those inputs, accepted the Commissioner's view as supported by the record, and noted that the dispute was covered by an earlier Tribunal decision on similar facts. The appeal failed and the credit on both inputs was sustained. en-us Wed, 28 Jul 1999 00:00:00 +0530 Tue, 13 Dec 2011 11:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95523 Phosphoric acid and ammonium bifluoride were treated as inputs used in or in relation to the manufacture of sugar, so Modvat credit was available. The Tribunal found that sugar could not be manufactured without those inputs, accepted the Commissioner's view as supported by the record, and noted that the dispute was covered by an earlier Tribunal decision on similar facts. The appeal failed and the credit on both inputs was sustained. Case-Laws Central Excise Wed, 28 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95523