https://www.taxtmi.com/caselaws?id=48837 Heat Transfer Oil used as a continuously circulated heating medium in the manufacture of Linear Alkyl Benzene was treated as an input used "in or in relation to manufacture" under Rule 57A because it had a direct, pervasive and indispensable role in production. The oil supplied the heat required at multiple stages of the process, including extraction of paraffin and production and separation of LAB, and was not merely a fuel or a component making the apparatus functional. On that basis, Modvat credit was held admissible. en-us Tue, 25 Jul 2000 00:00:00 +0530 Fri, 06 Aug 2010 17:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48837 Heat Transfer Oil used as a continuously circulated heating medium in the manufacture of Linear Alkyl Benzene was treated as an input used "in or in relation to manufacture" under Rule 57A because it had a direct, pervasive and indispensable role in production. The oil supplied the heat required at multiple stages of the process, including extraction of paraffin and production and separation of LAB, and was not merely a fuel or a component making the apparatus functional. On that basis, Modvat credit was held admissible. Case-Laws Central Excise Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48837