https://www.taxtmi.com/caselaws?id=104209 Chemicals used as corrosion inhibitors, synthetic gum for joining non-metallic surfaces, gas mixtures for instrument calibration, and similar industrial consumables were treated as eligible inputs for Modvat credit where they were used in the manufacturing process or were sufficiently connected with production. Applying relevant Tribunal decisions and the facts on record, the reasoning accepted that such items satisfied Rule 57A of the Central Excise Rules. The Revenue appeals therefore failed. en-us Wed, 01 May 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104209 Chemicals used as corrosion inhibitors, synthetic gum for joining non-metallic surfaces, gas mixtures for instrument calibration, and similar industrial consumables were treated as eligible inputs for Modvat credit where they were used in the manufacturing process or were sufficiently connected with production. Applying relevant Tribunal decisions and the facts on record, the reasoning accepted that such items satisfied Rule 57A of the Central Excise Rules. The Revenue appeals therefore failed. Case-Laws Central Excise Wed, 01 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104209