https://www.taxtmi.com/caselaws?id=98417 Modvat credit was examined for several inputs and consumables used in aluminium manufacture. Hydrochloric acid was treated as admissible because its use in neutralisation and demineralisation was integrally connected with the manufacturing process. Inputs used to make soderberg paste were also allowed because that paste was an intermediate product captively consumed in manufacture. Non-ferric alum qualified where it was used to recover cryolite for reuse. Process-related items, welding consumables and transformer oil were allowed where they supported production rather than mere repair or maintenance, while certain items such as rails, wire rope, filter cloth, mesh, pipes and conveyor belts required fresh classification as parts or capital goods. en-us Fri, 08 Dec 2000 00:00:00 +0530 Thu, 09 May 2019 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98417 Modvat credit was examined for several inputs and consumables used in aluminium manufacture. Hydrochloric acid was treated as admissible because its use in neutralisation and demineralisation was integrally connected with the manufacturing process. Inputs used to make soderberg paste were also allowed because that paste was an intermediate product captively consumed in manufacture. Non-ferric alum qualified where it was used to recover cryolite for reuse. Process-related items, welding consumables and transformer oil were allowed where they supported production rather than mere repair or maintenance, while certain items such as rails, wire rope, filter cloth, mesh, pipes and conveyor belts required fresh classification as parts or capital goods. Case-Laws Central Excise Fri, 08 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98417