https://www.taxtmi.com/caselaws?id=288376 Nitrogen gas used to create an inert atmosphere in the manufacture of MMA monomer qualified as an input used in or in relation to manufacture under Rule 57A, because the rule extends Modvat credit beyond materials physically entering the product to inputs essential to the process. The gas was used to blanket the reactor and buffer vessel, prevent evaporation and polymerisation of HCN, maintain its utility as an ingredient, and avoid choking of the process. As the inert atmosphere was necessary for carrying on manufacture and obtaining the final product, the gas fell within the rule and credit was admissible; the demand disallowing credit was unsustainable. en-us Mon, 03 Aug 1992 00:00:00 +0530 Wed, 03 Jun 2020 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288376 Nitrogen gas used to create an inert atmosphere in the manufacture of MMA monomer qualified as an input used in or in relation to manufacture under Rule 57A, because the rule extends Modvat credit beyond materials physically entering the product to inputs essential to the process. The gas was used to blanket the reactor and buffer vessel, prevent evaporation and polymerisation of HCN, maintain its utility as an ingredient, and avoid choking of the process. As the inert atmosphere was necessary for carrying on manufacture and obtaining the final product, the gas fell within the rule and credit was admissible; the demand disallowing credit was unsustainable. Case-Laws Central Excise Mon, 03 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288376