https://www.taxtmi.com/caselaws?id=113219 Duty-paid organic surface active agents used to clean machinery before production were treated as inputs used in or in relation to manufacture under Rule 57A of the Central Excise Rules, 1944. Although the chemicals were not consumed in the direct manufacture of frozen desserts, their use kept the machinery free from microbes and enabled production in compliance with food standards. Applying the same principle previously accepted for cleaning containers, the use was held sufficiently connected with manufacture and not too remote for exclusion from Modvat credit. The denial of credit was therefore unsustainable. en-us Tue, 11 Nov 2003 00:00:00 +0530 Fri, 04 May 2012 13:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113219 Duty-paid organic surface active agents used to clean machinery before production were treated as inputs used in or in relation to manufacture under Rule 57A of the Central Excise Rules, 1944. Although the chemicals were not consumed in the direct manufacture of frozen desserts, their use kept the machinery free from microbes and enabled production in compliance with food standards. Applying the same principle previously accepted for cleaning containers, the use was held sufficiently connected with manufacture and not too remote for exclusion from Modvat credit. The denial of credit was therefore unsustainable. Case-Laws Central Excise Tue, 11 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113219