1993 (9) TMI 193

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..... Joshi, Advocate, for the Respondents. [Order per : R. Jayaraman, Member (T)]. - Shri Ravinder Jain, the Ld. JDR, pleads for adjournment that a reference has been made to the Board, since the decision to deny MODVAT Credit was based on the Board's clarification supported by the chemical examiner's opinion. This request however could not be granted, since a number of adjournments have already be .....

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..... o supported by the Technical Books for the manufacture of sugar (Handbook of Cane Sugar Engineering by E. Hugot). On the basis of this admitted position, this Bench held that it is an essential input used in relation to the manufacture of sugar. The present Reference Application does not raise any question in Col. 8 excepting stating that the Tribunal erred in holding phosphoric acid as an input u .....

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..... whether it is normally used or required to be used in normal cases. No one will be inclined to dump phosphoric acid for nothing. It is admittedly used for obtaining the required clarity of cane juice for getting quality sugar, where phosphatic content is lacking. Hence I am unable to be persuaded by the clarification given by the Board. Moreover, in the case of East End Paper Industries - 1989 (4 .....

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