https://www.taxtmi.com/caselaws?id=98255 Lubricants and greases used for maintenance of machinery in sugar manufacture were treated as eligible inputs for Modvat credit where they had a direct functional nexus with the manufacturing process and contributed to production. The Tribunal relied on the principle that an input need not be consumed in the finished product if it performs an active role in manufacture. On that basis, the claim for credit was accepted and the associated demand, penalty, and interest were not sustained, with consequential relief granted in accordance with law. en-us Wed, 17 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 17:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98255 Lubricants and greases used for maintenance of machinery in sugar manufacture were treated as eligible inputs for Modvat credit where they had a direct functional nexus with the manufacturing process and contributed to production. The Tribunal relied on the principle that an input need not be consumed in the finished product if it performs an active role in manufacture. On that basis, the claim for credit was accepted and the associated demand, penalty, and interest were not sustained, with consequential relief granted in accordance with law. Case-Laws Central Excise Wed, 17 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98255