https://www.taxtmi.com/caselaws?id=121741 Caustic soda consumed within the factory to treat unreacted sulphur dioxide was held to qualify as use in or in relation to manufacture because it was necessary to comply with pollution-control directions and to lawfully produce the final goods. On that basis, the exemption under Notification No. 67/95 could not be denied. The ruling treats inputs used for mandatory environmental compliance, where directly connected with the manufacturing process, as eligible for the exemption benefit. en-us Mon, 21 May 2007 00:00:00 +0530 Wed, 01 Aug 2012 18:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121741 Caustic soda consumed within the factory to treat unreacted sulphur dioxide was held to qualify as use in or in relation to manufacture because it was necessary to comply with pollution-control directions and to lawfully produce the final goods. On that basis, the exemption under Notification No. 67/95 could not be denied. The ruling treats inputs used for mandatory environmental compliance, where directly connected with the manufacturing process, as eligible for the exemption benefit. Case-Laws Central Excise Mon, 21 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121741