https://www.taxtmi.com/caselaws?id=43629 Sulphuric acid was treated as an input used in the manufacture of the final product because the relevant test is use in or in relation to manufacture, not complete consumption or assimilation into the product. The emergence of spent sulphuric acid as a residual by-product did not negate such use, and credit could not be denied merely on that basis. Applying that principle, MODVAT credit on sulphuric acid used in detergent manufacture was not recoverable under Rule 57-I once the input had been shown to be used in the manufacturing process. en-us Tue, 04 May 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43629 Sulphuric acid was treated as an input used in the manufacture of the final product because the relevant test is use in or in relation to manufacture, not complete consumption or assimilation into the product. The emergence of spent sulphuric acid as a residual by-product did not negate such use, and credit could not be denied merely on that basis. Applying that principle, MODVAT credit on sulphuric acid used in detergent manufacture was not recoverable under Rule 57-I once the input had been shown to be used in the manufacturing process. Case-Laws Central Excise Tue, 04 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43629