https://www.taxtmi.com/caselaws?id=467196 Modvat credit is allowable for inputs used in manufacture where the inputs are directly consumed in production or used in ancillary processes that produce electricity for manufacturing; specifically, credit was upheld for welding electrodes, MS plates and Nalcol 2000 used in water treatment leading to on site power generation, while a claim for cement (not pressed by the appellant) was rejected. The conclusion follows established Tribunal precedents applying the manufacturing use nexus to permit Input Tax Credit for items integral to production or to ancillary services that enable generation of power for manufacture. en-us Wed, 01 Aug 2001 00:00:00 +0530 Tue, 10 Mar 2026 12:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467196 Modvat credit is allowable for inputs used in manufacture where the inputs are directly consumed in production or used in ancillary processes that produce electricity for manufacturing; specifically, credit was upheld for welding electrodes, MS plates and Nalcol 2000 used in water treatment leading to on site power generation, while a claim for cement (not pressed by the appellant) was rejected. The conclusion follows established Tribunal precedents applying the manufacturing use nexus to permit Input Tax Credit for items integral to production or to ancillary services that enable generation of power for manufacture. Case-Laws Central Excise Wed, 01 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467196