https://www.taxtmi.com/caselaws?id=50164 Chemicals used for purification and demineralisation of water qualify as Modvatable inputs where the treated water is used to generate steam and electricity for manufacture of iron and steel products. The Tribunal applied earlier decisions under Rule 57A to hold that the treatment chemicals had sufficient nexus with the manufacturing process. However, Modvat credit is not admissible to the extent the electricity generated from such water is diverted to office and township use, and the exact disallowance must be quantified by the original authority. en-us Wed, 13 Sep 2000 00:00:00 +0530 Fri, 20 Aug 2010 11:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50164 Chemicals used for purification and demineralisation of water qualify as Modvatable inputs where the treated water is used to generate steam and electricity for manufacture of iron and steel products. The Tribunal applied earlier decisions under Rule 57A to hold that the treatment chemicals had sufficient nexus with the manufacturing process. However, Modvat credit is not admissible to the extent the electricity generated from such water is diverted to office and township use, and the exact disallowance must be quantified by the original authority. Case-Laws Central Excise Wed, 13 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50164