https://www.taxtmi.com/caselaws?id=107519 Modvat credit is unavailable for chemicals used in tea gardens to cultivate and protect tea bushes, because tea manufacture begins only when green leaves enter the factory. Credit applies only to inputs used in or in relation to manufacture of the final product. Materials used outside the factory to produce or cultivate raw material lack the required manufacturing nexus and do not qualify as inputs. Tea bushes belong to the cultivation stage rather than the manufacturing process; consequently, the credit claim fails. en-us Thu, 24 Apr 2003 00:00:00 +0530 Fri, 23 Mar 2012 11:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107519 Modvat credit is unavailable for chemicals used in tea gardens to cultivate and protect tea bushes, because tea manufacture begins only when green leaves enter the factory. Credit applies only to inputs used in or in relation to manufacture of the final product. Materials used outside the factory to produce or cultivate raw material lack the required manufacturing nexus and do not qualify as inputs. Tea bushes belong to the cultivation stage rather than the manufacturing process; consequently, the credit claim fails. Case-Laws Central Excise Thu, 24 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107519