https://www.taxtmi.com/caselaws?id=113271 Modvat credit was admissible on L.D.O. used as fuel in boilers to generate steam for confectionery manufacture, because the fuel was used in or in relation to the manufacturing process itself. The exemption status of the steam did not defeat credit where the steam participated in production of the final goods. The amendment to Rule 57D effective from 18-3-1995 was held irrelevant to the claim on the facts presented, as entitlement flowed from the nature of the fuel's use. Credit was therefore upheld and the disallowance by the lower authorities was unsustainable. en-us Fri, 02 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 16:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113271 Modvat credit was admissible on L.D.O. used as fuel in boilers to generate steam for confectionery manufacture, because the fuel was used in or in relation to the manufacturing process itself. The exemption status of the steam did not defeat credit where the steam participated in production of the final goods. The amendment to Rule 57D effective from 18-3-1995 was held irrelevant to the claim on the facts presented, as entitlement flowed from the nature of the fuel's use. Credit was therefore upheld and the disallowance by the lower authorities was unsustainable. Case-Laws Central Excise Fri, 02 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113271