https://www.taxtmi.com/caselaws?id=100541 Liquid nitrogen used at the precipitation and drying stages to test and control the BET surface area of spray dried silica was treated as an input used in relation to manufacture because the testing determined the correct grade and customer specification of the final product. As the activity was essential to classification into different grades and to ensure the product met the required end use, it was not regarded as a post-manufacture process detached from production. Modvat credit was therefore available on the input. en-us Tue, 24 Jun 1997 00:00:00 +0530 Thu, 02 Feb 2012 17:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100541 Liquid nitrogen used at the precipitation and drying stages to test and control the BET surface area of spray dried silica was treated as an input used in relation to manufacture because the testing determined the correct grade and customer specification of the final product. As the activity was essential to classification into different grades and to ensure the product met the required end use, it was not regarded as a post-manufacture process detached from production. Modvat credit was therefore available on the input. Case-Laws Central Excise Tue, 24 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100541