https://www.taxtmi.com/caselaws?id=104951 Hydrochloric acid used in an effluent treatment plant was treated as part of the manufacturing activity because effluent treatment is an essential and integral component of the process. On that basis, materials and apparatus used for such treatment were regarded as eligible inputs, and Modvat credit was allowed in favour of the assessee. en-us Sat, 27 Jul 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104951 Hydrochloric acid used in an effluent treatment plant was treated as part of the manufacturing activity because effluent treatment is an essential and integral component of the process. On that basis, materials and apparatus used for such treatment were regarded as eligible inputs, and Modvat credit was allowed in favour of the assessee. Case-Laws Central Excise Sat, 27 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104951