https://www.taxtmi.com/caselaws?id=194026 Caustic soda and bleaching powder used to treat water for steam generation in a cement powerhouse were treated as inputs used in or in relation to manufacture under Modvat Rule 57A. Applying the user test and relying on an earlier Division Bench ruling, the Court accepted that water treatment was integral to the manufacturing process because the electricity generated from the treated water was necessary for cement production and manufacture could not proceed without such inputs. The chemicals were therefore regarded as eligible inputs, and Modvat credit was available. en-us Mon, 28 Nov 2016 00:00:00 +0530 Sat, 26 Aug 2017 10:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194026 Caustic soda and bleaching powder used to treat water for steam generation in a cement powerhouse were treated as inputs used in or in relation to manufacture under Modvat Rule 57A. Applying the user test and relying on an earlier Division Bench ruling, the Court accepted that water treatment was integral to the manufacturing process because the electricity generated from the treated water was necessary for cement production and manufacture could not proceed without such inputs. The chemicals were therefore regarded as eligible inputs, and Modvat credit was available. Case-Laws Central Excise Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194026