1992 (11) TMI 167

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..... [Order per : R. Jayaraman, Member (T)l. - Though this day, only stay application was listed for hearing, after hearing both sides and with their consent, I have decided to take up the appeal itself, since the issue involved is consideration of the liability of Modvat credit in respect of the input of Phosphoric Acid used in the manufacture of sugar. This is the only issue to be decided both in .....

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..... and for this reason Modvat credit is not available on inputs which get identified with such plant/machinery etc. Now in the making of sugar, having a high natural phosphatic content, higher than 300 mg. per litre, did not cause any difficulty in obtaining well clarified juice and satisfactory stilling. Therefore it cannot be concluded that the use of Phosphoric Acid is essential in obtaining comm .....

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..... ed to the juice precipitates part of the colloids and the colouring matter, which contains and this Phosphoric Acid will be added before liming. Hence it is evident that it is added as an input to the product mix and cannot be equated with an equipment or an apparatus. Hence, the appeal is allowed and the order of the Collector (Appeals) is set aside with consequential relief.
Case laws, Decis .....

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