https://www.taxtmi.com/caselaws?id=100559 Modvat credit was treated as admissible for stropping paste/aluminium oxide polishing powder because it was used in polishing, removing rough edges and improving blade finish and marketability, bringing it within use in or in relation to manufacture. Modvat credit was also allowed for trichloroethylene because it was used to clean cannisters and maintain the manufacturing process for rust-free, impurity-free blades under an integrated-process approach. Credit was denied for Teflon coated glass cloth because it functioned as a sleeve or support for machinery rather than an input used in or in relation to blade manufacture. en-us Tue, 25 Jul 1995 00:00:00 +0530 Thu, 02 Feb 2012 18:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100559 Modvat credit was treated as admissible for stropping paste/aluminium oxide polishing powder because it was used in polishing, removing rough edges and improving blade finish and marketability, bringing it within use in or in relation to manufacture. Modvat credit was also allowed for trichloroethylene because it was used to clean cannisters and maintain the manufacturing process for rust-free, impurity-free blades under an integrated-process approach. Credit was denied for Teflon coated glass cloth because it functioned as a sleeve or support for machinery rather than an input used in or in relation to blade manufacture. Case-Laws Central Excise Tue, 25 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100559