https://www.taxtmi.com/caselaws?id=100816 Modvat credit was held admissible on Crotonaldehyde used to denature Ethyl Alcohol where the denatured alcohol was itself used in the manufacture of final products. The item was treated as an input used in relation to manufacture because direct consumption in the final product is not required if the input has a sufficient nexus with the manufacturing process. The disallowance was set aside. en-us Wed, 07 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 12:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100816 Modvat credit was held admissible on Crotonaldehyde used to denature Ethyl Alcohol where the denatured alcohol was itself used in the manufacture of final products. The item was treated as an input used in relation to manufacture because direct consumption in the final product is not required if the input has a sufficient nexus with the manufacturing process. The disallowance was set aside. Case-Laws Central Excise Wed, 07 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100816