https://www.taxtmi.com/caselaws?id=48735 Chemicals and resin used to prepare sand moulds for steel castings were treated as inputs used in relation to manufacture for Modvat credit purposes. The expressions in Rule 57A were construed broadly, so goods need not enter the main stream of production if they play a significant and indispensable role in bringing the final product into existence. Because the sand moulds were essential to the casting process and were not marketable excisable goods, the duty-paid chemicals and resin were held eligible for credit. en-us Fri, 02 Feb 1996 00:00:00 +0530 Thu, 16 Nov 2023 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48735 Chemicals and resin used to prepare sand moulds for steel castings were treated as inputs used in relation to manufacture for Modvat credit purposes. The expressions in Rule 57A were construed broadly, so goods need not enter the main stream of production if they play a significant and indispensable role in bringing the final product into existence. Because the sand moulds were essential to the casting process and were not marketable excisable goods, the duty-paid chemicals and resin were held eligible for credit. Case-Laws Central Excise Fri, 02 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48735