https://www.taxtmi.com/caselaws?id=113812 Rigid polyurethane foam section used as insulation in the chlorine cell house for caustic soda manufacture was treated as a component functionally required for production, since it helped reduce and maintain temperature and its use was undisputed. Applying the principle that insulation materials essential to manufacture can qualify for Modvat benefit, the item was held eligible for credit. The disallowance was therefore unsustainable. en-us Tue, 03 Feb 2004 00:00:00 +0530 Tue, 08 May 2012 15:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113812 Rigid polyurethane foam section used as insulation in the chlorine cell house for caustic soda manufacture was treated as a component functionally required for production, since it helped reduce and maintain temperature and its use was undisputed. Applying the principle that insulation materials essential to manufacture can qualify for Modvat benefit, the item was held eligible for credit. The disallowance was therefore unsustainable. Case-Laws Central Excise Tue, 03 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113812