https://www.taxtmi.com/caselaws?id=49890 Modvat credit eligibility depended on factual verification of the actual use of inputs and their nexus with manufacture. Chemicals used in generating steam required reconsideration because it was not established whether the steam was only incidental to electricity generation or was later used in the refining process, so the matter was remanded for de novo decision. Chemicals used in the effluent and water treatment plant were also remanded, although the plant was found to be within the registered factory premises, because the manufacturing nexus still had to be proved. Inputs used in final products cleared under bond or at nil duty were not disqualified under Rule 57C, so that objection failed. en-us Mon, 10 Jul 2000 00:00:00 +0530 Wed, 18 Aug 2010 12:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49890 Modvat credit eligibility depended on factual verification of the actual use of inputs and their nexus with manufacture. Chemicals used in generating steam required reconsideration because it was not established whether the steam was only incidental to electricity generation or was later used in the refining process, so the matter was remanded for de novo decision. Chemicals used in the effluent and water treatment plant were also remanded, although the plant was found to be within the registered factory premises, because the manufacturing nexus still had to be proved. Inputs used in final products cleared under bond or at nil duty were not disqualified under Rule 57C, so that objection failed. Case-Laws Central Excise Mon, 10 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49890