https://www.taxtmi.com/caselaws?id=112991 Modvat credit was held admissible on valves used with cylinders for packing chlorine gas under Rule 57Q. The rule permitted credit on specified goods used in the manufacturer's factory, and its scope was not limited to items directly used in producing the final product. Because the valves were necessary for the cylinders to function as packing equipment for chlorine gas, they qualified as eligible inputs/equipment for credit. The departmental challenge accordingly failed. en-us Thu, 15 Apr 2004 00:00:00 +0530 Thu, 03 May 2012 11:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112991 Modvat credit was held admissible on valves used with cylinders for packing chlorine gas under Rule 57Q. The rule permitted credit on specified goods used in the manufacturer's factory, and its scope was not limited to items directly used in producing the final product. Because the valves were necessary for the cylinders to function as packing equipment for chlorine gas, they qualified as eligible inputs/equipment for credit. The departmental challenge accordingly failed. Case-Laws Central Excise Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112991