https://www.taxtmi.com/caselaws?id=114985 Modvat credit was treated as admissible where chlorine gas was used in the manufacturing process and only the residual gas was routed through a scrubbing system for neutralisation. The record did not substantiate the Revenue's claim that a fixed percentage of the gas escaped into the atmosphere, and the alleged process loss was not shown by material evidence. On that basis, the text states that input lost during manufacture does not cease to be used in or in relation to manufacture merely because it does not remain in the final product, so credit cannot be denied on process loss alone. en-us Fri, 09 Jul 2004 00:00:00 +0530 Tue, 22 May 2012 17:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114985 Modvat credit was treated as admissible where chlorine gas was used in the manufacturing process and only the residual gas was routed through a scrubbing system for neutralisation. The record did not substantiate the Revenue's claim that a fixed percentage of the gas escaped into the atmosphere, and the alleged process loss was not shown by material evidence. On that basis, the text states that input lost during manufacture does not cease to be used in or in relation to manufacture merely because it does not remain in the final product, so credit cannot be denied on process loss alone. Case-Laws Central Excise Fri, 09 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114985