https://www.taxtmi.com/caselaws?id=112999 Hydrochloric acid and wetnol used for cleaning machinery in the factory qualify as inputs used in relation to manufacture under Rule 57A of the Central Excise Rules. The expression was applied broadly to cover goods not forming part of the finished product but used in activities connected with production, and earlier decisions allowing credit for cleaning or maintenance items were followed. Modvat credit was therefore admissible in favour of the assessee, and the contrary view taken earlier in the assessee's own case was treated as overruled. en-us Tue, 20 Apr 2004 00:00:00 +0530 Thu, 03 May 2012 12:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112999 Hydrochloric acid and wetnol used for cleaning machinery in the factory qualify as inputs used in relation to manufacture under Rule 57A of the Central Excise Rules. The expression was applied broadly to cover goods not forming part of the finished product but used in activities connected with production, and earlier decisions allowing credit for cleaning or maintenance items were followed. Modvat credit was therefore admissible in favour of the assessee, and the contrary view taken earlier in the assessee's own case was treated as overruled. Case-Laws Central Excise Tue, 20 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112999