2000 (7) TMI 516 - AT - Central Excise

Summary

The judgment deals with the availability of Modvat credit on phosphoric acid used in sugar manufacturing. The appellant availed credit, but it was challenged. The Collector (Appeals) allowed the appeal based on a precedent. The appellant argued phosphoric acid is not essential. The Tribunal upheld the appeal, stating phosphoric acid is necessary for sugar purification, thus allowing Modvat credit. The appeal was dismissed.