https://www.taxtmi.com/caselaws?id=272255 Modvat credit was admissible on chlorine containers used in manufacture because Rule 57A allowed credit on goods used in or in relation to production, including storage and transfer equipment connected with the process. Prior decisions had already treated chlorine containers and similar cylinders as eligible inputs, and the mere non-inclusion of their value in the assessable value did not by itself justify denial of credit. In the absence of material showing a separate basis for disallowance, the credit denial was unsustainable. en-us Tue, 23 Feb 2016 00:00:00 +0530 Thu, 03 Mar 2016 11:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272255 Modvat credit was admissible on chlorine containers used in manufacture because Rule 57A allowed credit on goods used in or in relation to production, including storage and transfer equipment connected with the process. Prior decisions had already treated chlorine containers and similar cylinders as eligible inputs, and the mere non-inclusion of their value in the assessable value did not by itself justify denial of credit. In the absence of material showing a separate basis for disallowance, the credit denial was unsustainable. Case-Laws Central Excise Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272255