https://www.taxtmi.com/caselaws?id=106099 Refrigerant gases and water treatment chemicals used in the plant's cooling and recirculating systems were treated as eligible Modvat inputs because they had a direct functional nexus with manufacture and were used in relation to the manufacturing process, even though they did not form part of the finished goods. Prior decisions on refrigerant gas in cooling water systems and anti-scaling chemicals in heat exchangers were applied, and denial of Modvat credit was held unjustified. en-us Tue, 18 Dec 2001 00:00:00 +0530 Mon, 12 Mar 2012 16:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106099 Refrigerant gases and water treatment chemicals used in the plant's cooling and recirculating systems were treated as eligible Modvat inputs because they had a direct functional nexus with manufacture and were used in relation to the manufacturing process, even though they did not form part of the finished goods. Prior decisions on refrigerant gas in cooling water systems and anti-scaling chemicals in heat exchangers were applied, and denial of Modvat credit was held unjustified. Case-Laws Customs Tue, 18 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106099