https://www.taxtmi.com/caselaws?id=50141 Modvat credit on PVC pipes used to draw water from a well outside the factory was admissible because the water was an essential input for manufacturing aerated water. The well belonged to the assessee and was close to the factory, and the pipelines connecting the well to the factory were treated as an extension of the internal pipeline system, bringing them within the ambit of the factory under Section 2(e) of the Central Excise Act, 1944. On that basis, the pipes were not regarded as used outside the factory premises, so credit under Rule 57Q of the Central Excise Rules, 1944 could not be denied. en-us Fri, 27 Oct 2000 00:00:00 +0530 Mon, 06 Oct 2025 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50141 Modvat credit on PVC pipes used to draw water from a well outside the factory was admissible because the water was an essential input for manufacturing aerated water. The well belonged to the assessee and was close to the factory, and the pipelines connecting the well to the factory were treated as an extension of the internal pipeline system, bringing them within the ambit of the factory under Section 2(e) of the Central Excise Act, 1944. On that basis, the pipes were not regarded as used outside the factory premises, so credit under Rule 57Q of the Central Excise Rules, 1944 could not be denied. Case-Laws Central Excise Fri, 27 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50141