https://www.taxtmi.com/caselaws?id=105645 Water treatment chemicals used to protect machinery, prevent corrosion, avoid malfunction, and keep the plant operating smoothly were treated as inputs eligible for Modvat credit under Rule 57A of the Central Excise Rules. Their use in circulating cooling water was held to fall within the wide expression of inputs used in or in relation to manufacture, directly or indirectly, even if not contained in the final product. The Revenue's reliance on a contrary precedent was rejected as factually distinguishable, and the grant of credit was upheld. en-us Mon, 25 Feb 2002 00:00:00 +0530 Tue, 06 Mar 2012 17:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105645 Water treatment chemicals used to protect machinery, prevent corrosion, avoid malfunction, and keep the plant operating smoothly were treated as inputs eligible for Modvat credit under Rule 57A of the Central Excise Rules. Their use in circulating cooling water was held to fall within the wide expression of inputs used in or in relation to manufacture, directly or indirectly, even if not contained in the final product. The Revenue's reliance on a contrary precedent was rejected as factually distinguishable, and the grant of credit was upheld. Case-Laws Central Excise Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105645