https://www.taxtmi.com/caselaws?id=98130 Modvat credit was held admissible on lubricating oil and lubricating grease because they were used to lubricate machinery in sugar manufacture, and the nature of the product being manufactured did not affect their eligibility as inputs. Caustic soda was also treated as eligible, as it served cleaning and water-softening functions that were technological necessities in the process. Organo sulphur compounds qualified because the expression "in or in relation to manufacture" has wide scope and does not require direct physical use in the final product. Other organic compounds were accepted as inputs since they acted as viscosity reducers and improved purging and quality in sugar production, so the Revenue's objections were rejected. en-us Fri, 28 Jan 2000 00:00:00 +0530 Thu, 19 Jan 2012 12:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98130 Modvat credit was held admissible on lubricating oil and lubricating grease because they were used to lubricate machinery in sugar manufacture, and the nature of the product being manufactured did not affect their eligibility as inputs. Caustic soda was also treated as eligible, as it served cleaning and water-softening functions that were technological necessities in the process. Organo sulphur compounds qualified because the expression "in or in relation to manufacture" has wide scope and does not require direct physical use in the final product. Other organic compounds were accepted as inputs since they acted as viscosity reducers and improved purging and quality in sugar production, so the Revenue's objections were rejected. Case-Laws Central Excise Fri, 28 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98130