https://www.taxtmi.com/caselaws?id=95558 Triethylene Glycol used to clean filters in the manufacturing plant was treated as an input used in relation to manufacture because the filters formed part of the production machinery and periodic cleaning was essential for uninterrupted output. The broader interpretation of "used in relation to the manufacture" under Rule 57A was preferred, and a contrary two-member view was regarded as not addressing the decisive question. On that basis, the material qualified as an eligible input and Modvat credit was admissible. en-us Mon, 13 Dec 1999 00:00:00 +0530 Tue, 13 Dec 2011 14:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95558 Triethylene Glycol used to clean filters in the manufacturing plant was treated as an input used in relation to manufacture because the filters formed part of the production machinery and periodic cleaning was essential for uninterrupted output. The broader interpretation of "used in relation to the manufacture" under Rule 57A was preferred, and a contrary two-member view was regarded as not addressing the decisive question. On that basis, the material qualified as an eligible input and Modvat credit was admissible. Case-Laws Central Excise Mon, 13 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95558