2003 (4) TMI 351 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled that Modvat credit for a chemical used in tea bushes in Tea Gardens is not available as it is not considered an input in the manufacturing process of tea. The Tribunal's decision set aside the Commissioner (Appeals) ruling, stating that chemicals used outside the factory premises cannot be considered inputs for the final product. The Revenue's appeal was allowed based on this reasoning.