https://www.taxtmi.com/caselaws?id=108835 Modvat credit was held admissible on LDPE films/liners used in salt pans to produce salt that was then used as an intermediate input for caustic soda. The applicable principle under Rule 57A was that an input need not be consumed only within the factory premises to qualify for credit, so long as it is used in the manufacturing chain of the final product. Salt was treated on these facts as a manufactured product, and denial of credit merely because the liners were used in salt pans outside the main premises was unsustainable. The credit claim was therefore allowed and the denial set aside. en-us Tue, 28 Jan 2003 00:00:00 +0530 Wed, 04 Apr 2012 11:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108835 Modvat credit was held admissible on LDPE films/liners used in salt pans to produce salt that was then used as an intermediate input for caustic soda. The applicable principle under Rule 57A was that an input need not be consumed only within the factory premises to qualify for credit, so long as it is used in the manufacturing chain of the final product. Salt was treated on these facts as a manufactured product, and denial of credit merely because the liners were used in salt pans outside the main premises was unsustainable. The credit claim was therefore allowed and the denial set aside. Case-Laws Central Excise Tue, 28 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108835