9911796707
TMI Blog1997 (11) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... Modvat credit on ANTI-SCALAN used for prevention of scaling in the water circulation tubes. The ld. Collector (Appeals) allowed Modvat credit on Anti-scalan following the ratio of the judgment of this Tribunal in the case of Pragati Paper Mills Pvt. Limited and also relying on the judgment of the Apex Court in the case of J.K. Cotton Spinning Weaving Mills Ltd. [1997 (91) E.L.T. 35]. The Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only as corrosive inhibitors and, therefore, they will not be eligible for Modvat credit. The ld. DR submits that anti-scalans are on the same footing and that the ld. Commissioner (Appeals) has erred in allowing Modvat credit on anti-scalans. 3. Shri R. Chibber, the ld. Advocate appearing for the Respondent Assessee submits that anti-scalans are used for keeping the tubes and pipes scale-free. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. [1997 (92) E.L.T. 126] wherein the Tribunal held that Trichloroethylene used for cleaning of spinnerettes/jets through which the raw material passes, eligible for the benefit of Modvat credit under Rule 57A. The ld. Counsel submits that looking to the use of anti-scalans, it is very clear that it is used for preventing scaling in the tubes and pipes and is more or less akin to the use of tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... molasses. It is not just used for flushing the machines or tubes and pipes to ensure that after that they work properly for a particular time frame. Water is essential for carrying the inputs in the manufacture of sugar and molasses in the present case. This water is carried through the tubes and pipes, therefore, it is a continuous use of anti-scalans and not for one time. Thus, use of the mater ..... X X X X Extracts X X X X X X X X Extracts X X X X
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