https://www.taxtmi.com/caselaws?id=109711 Caustic soda used in sugar manufacture was treated as an admissible Modvat input when deployed for demineralising boiler feed water that generated steam for production, for neutralising sulphuric acid fumes in the vacuum pan, and for descaling evaporator and pan body tubes. The Tribunal applied the principle that materials directly connected with manufacture, including those used to clean equipment and machinery employed in the process, fall within Rule 57A of the Central Excise Rules, 1944. On that basis, all three uses were regarded as eligible for credit. en-us Thu, 16 Apr 1998 00:00:00 +0530 Wed, 11 Apr 2012 15:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109711 Caustic soda used in sugar manufacture was treated as an admissible Modvat input when deployed for demineralising boiler feed water that generated steam for production, for neutralising sulphuric acid fumes in the vacuum pan, and for descaling evaporator and pan body tubes. The Tribunal applied the principle that materials directly connected with manufacture, including those used to clean equipment and machinery employed in the process, fall within Rule 57A of the Central Excise Rules, 1944. On that basis, all three uses were regarded as eligible for credit. Case-Laws Central Excise Thu, 16 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109711