https://www.taxtmi.com/caselaws?id=51415 The Tribunal upheld the decision of the Commissioner (Appeals) regarding the eligibility of water treatment chemicals as inputs for credit, emphasizing their essential role in preventing damage to equipment and ensuring the smooth functioning of machinery in the manufacturing process. The Tribunal rejected the Revenue appeal based on the direct and indirect relation of the chemicals to the manufacture of the final product, as established by previous judgments and the specific use of the chemicals for treating cooling water. en-us Fri, 05 Apr 2002 00:00:00 +0530 Fri, 24 Sep 2010 16:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51415 The Tribunal upheld the decision of the Commissioner (Appeals) regarding the eligibility of water treatment chemicals as inputs for credit, emphasizing their essential role in preventing damage to equipment and ensuring the smooth functioning of machinery in the manufacturing process. The Tribunal rejected the Revenue appeal based on the direct and indirect relation of the chemicals to the manufacture of the final product, as established by previous judgments and the specific use of the chemicals for treating cooling water. Case-Laws Central Excise Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51415