https://www.taxtmi.com/caselaws?id=115738 Asbestos yarn and texti-packing used to wrap pipelines carrying gases qualified as inputs for Modvat credit because they were used in relation to manufacture, even though they were not directly incorporated into the finished product. The goods were treated as indirectly participating in the manufacturing process by ensuring safe pipeline function under high-pressure gas flow. The Commissioner (Appeals) view aligned with the Larger Bench ratio and supporting decisions, so credit on the disputed goods was admissible and the Revenue's challenge failed on merits. en-us Tue, 28 Sep 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115738 Asbestos yarn and texti-packing used to wrap pipelines carrying gases qualified as inputs for Modvat credit because they were used in relation to manufacture, even though they were not directly incorporated into the finished product. The goods were treated as indirectly participating in the manufacturing process by ensuring safe pipeline function under high-pressure gas flow. The Commissioner (Appeals) view aligned with the Larger Bench ratio and supporting decisions, so credit on the disputed goods was admissible and the Revenue's challenge failed on merits. Case-Laws Central Excise Tue, 28 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115738