https://www.taxtmi.com/caselaws?id=464326 Rule 57-A permits MODVAT/CENVAT credit on inputs used not only directly in manufacture, but also in relation to manufacture, whether directly or indirectly and whether or not contained in the final product. On that wide wording, welding electrodes and gases used for repair, maintenance and upkeep of plant and machinery in a cement factory were treated as inputs because their use was connected with the manufacturing process. Credit was therefore available for such maintenance materials for the relevant period. en-us Wed, 06 Dec 2023 00:00:00 +0530 Sat, 18 Oct 2025 11:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464326 Rule 57-A permits MODVAT/CENVAT credit on inputs used not only directly in manufacture, but also in relation to manufacture, whether directly or indirectly and whether or not contained in the final product. On that wide wording, welding electrodes and gases used for repair, maintenance and upkeep of plant and machinery in a cement factory were treated as inputs because their use was connected with the manufacturing process. Credit was therefore available for such maintenance materials for the relevant period. Case-Laws Central Excise Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464326