https://www.taxtmi.com/caselaws?id=205423 Chlorine gas received for manufacturing remains eligible for Cenvat or Modvat credit even where part of the gas is inevitably lost, scrubbed, or left as residue during the process. The Court applied earlier Tribunal rulings on similar transactions and held that such quantity is still treated as used in or in relation to manufacture when the input is duty-paid and employed in the manufacturing operation. Finding no material factual distinction or contrary legal basis, the Court refused to disturb the credit claim and dismissed the appeal. en-us Fri, 11 Mar 2011 00:00:00 +0530 Sat, 18 Aug 2012 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205423 Chlorine gas received for manufacturing remains eligible for Cenvat or Modvat credit even where part of the gas is inevitably lost, scrubbed, or left as residue during the process. The Court applied earlier Tribunal rulings on similar transactions and held that such quantity is still treated as used in or in relation to manufacture when the input is duty-paid and employed in the manufacturing operation. Finding no material factual distinction or contrary legal basis, the Court refused to disturb the credit claim and dismissed the appeal. Case-Laws Central Excise Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205423