https://www.taxtmi.com/caselaws?id=108805 Paints used to paint and maintain machinery and pipelines were treated as eligible Modvat inputs under Rule 57B because the rule expressly included paints and the phrase "used in or in relation to manufacture" was read broadly. The Revenue's objection that the paints were only for maintenance was not supported by technical evidence showing the use was outside the manufacturing process. Credit was also consistent with earlier decisions allowing inputs that keep machinery in working condition. The Modvat credit was therefore sustained and denial of the benefit was rejected. en-us Fri, 10 Jan 2003 00:00:00 +0530 Tue, 03 Apr 2012 18:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108805 Paints used to paint and maintain machinery and pipelines were treated as eligible Modvat inputs under Rule 57B because the rule expressly included paints and the phrase "used in or in relation to manufacture" was read broadly. The Revenue's objection that the paints were only for maintenance was not supported by technical evidence showing the use was outside the manufacturing process. Credit was also consistent with earlier decisions allowing inputs that keep machinery in working condition. The Modvat credit was therefore sustained and denial of the benefit was rejected. Case-Laws Central Excise Fri, 10 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108805