2000 (6) TMI 356 - AT - Central Excise

Summary

The judgment considered the eligibility of Lubricant oil, Caustic Soda, and Boraquat for availing modvat credit.
- Lubricant oil was held eligible based on a previous Tribunal decision.
- Caustic Soda was considered eligible due to lack of contrary decision.
- Boraquat, a chemical for mill sanitation, was not allowed for modvat credit as it was not directly related to sugar manufacturing.