https://www.taxtmi.com/caselaws?id=51082 Rule 57A allowed Modvat credit on inputs used in or in relation to manufacture, and the expression was given a wide meaning: goods need not enter the final product if they have a real and integral nexus with the manufacturing process. On that basis, Heat Transfer Oil, Caustic Soda Lye, Hydrochloric Acid, Cation and Anion Resins, Chlorine, Betz C-38, C41 and 2020, and Sulphuric Acid qualified as inputs because they were used for water treatment, cooling, steam generation and other essential manufacturing conditions. Ceramic Alumina Balls, however, were treated as equipment falling within the rule's express exclusion for machinery, plant and similar items, so credit was denied on them. en-us Fri, 16 Mar 2001 00:00:00 +0530 Wed, 22 Sep 2010 15:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51082 Rule 57A allowed Modvat credit on inputs used in or in relation to manufacture, and the expression was given a wide meaning: goods need not enter the final product if they have a real and integral nexus with the manufacturing process. On that basis, Heat Transfer Oil, Caustic Soda Lye, Hydrochloric Acid, Cation and Anion Resins, Chlorine, Betz C-38, C41 and 2020, and Sulphuric Acid qualified as inputs because they were used for water treatment, cooling, steam generation and other essential manufacturing conditions. Ceramic Alumina Balls, however, were treated as equipment falling within the rule's express exclusion for machinery, plant and similar items, so credit was denied on them. Case-Laws Central Excise Fri, 16 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51082