https://www.taxtmi.com/caselaws?id=116080 Rubber gloves used by factory workers in the manufacture of chewing gum and confectionery were treated as having no real nexus with the manufacturing process for purposes of Modvat credit under Rule 57A. The stated reasoning was that the goods did not participate in, or relate to, the manufacture of the final product, and the process was neither sensitive nor hazardous so as to require hand protection as a commercial necessity. Authorities cited by the assessee were distinguished on the basis that they involved hazardous or sensitive processes. Credit was therefore held inadmissible and the disallowance and penalty were restored in favour of the Revenue. en-us Wed, 17 Nov 2004 00:00:00 +0530 Thu, 07 Jun 2012 10:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116080 Rubber gloves used by factory workers in the manufacture of chewing gum and confectionery were treated as having no real nexus with the manufacturing process for purposes of Modvat credit under Rule 57A. The stated reasoning was that the goods did not participate in, or relate to, the manufacture of the final product, and the process was neither sensitive nor hazardous so as to require hand protection as a commercial necessity. Authorities cited by the assessee were distinguished on the basis that they involved hazardous or sensitive processes. Credit was therefore held inadmissible and the disallowance and penalty were restored in favour of the Revenue. Case-Laws Central Excise Wed, 17 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116080