1998 (6) TMI 161 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of the Appellants regarding Modvat credit on Caustic Soda Lye used for pollution control as integral to the manufacturing process of final products. The Tribunal cited the interpretation of the expression 'in or in relation to the manufacture of' as broad, including indirect participation in manufacturing. The appeal was allowed based on this interpretation.