https://www.taxtmi.com/caselaws?id=95945 Modvat credit under Rule 57A was admissible for tungsten wire and triethylene glycol used in the manufacture of polyester film because both items were used in or in relation to manufacture and were essential to the smooth and effective production process. Tungsten wire enabled ionizing air for proper casting and film stretching, while triethylene glycol was used to clean the filter necessary for reusable filtration. The items were not treated as machinery parts, and earlier decisions denying credit on that basis were distinguished. Credit was therefore allowed and the Revenue challenge failed. en-us Thu, 15 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 11:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95945 Modvat credit under Rule 57A was admissible for tungsten wire and triethylene glycol used in the manufacture of polyester film because both items were used in or in relation to manufacture and were essential to the smooth and effective production process. Tungsten wire enabled ionizing air for proper casting and film stretching, while triethylene glycol was used to clean the filter necessary for reusable filtration. The items were not treated as machinery parts, and earlier decisions denying credit on that basis were distinguished. Credit was therefore allowed and the Revenue challenge failed. Case-Laws Central Excise Thu, 15 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95945